Stults Eagle Drug Co. v. Luke

The Stults Eagle Drug Company, the owner and operator of a drug store in the city of Phoenix, by this proceeding seeks to enjoin and restrain the State Tax Commission from enforcing that portion of chapter 78, Laws 1935, making it the duty of the Tax Commission to collect a luxury tax, “for the purpose of raising public money to provide unemployment and welfare relief” (art. 2, § 1), on the plaintiff’s sales of cosmetics, toilet preparations, cigars, cigarettes, chewing tobacco, playing cards, and golf equipment. The ground upon which the relief is asked is that the law is in conflict with…