Bedford v. Hartman Brothers

This action was brought under the Declaratory Judgments Act, and involves a construction of a portion of the Sales Tax Act, chapter 144, volume 4, ’35 C. S. A. Homer P. Bedford, as state treasurer, defendant below, seeks a reversal of the judgment of the trial court in favor of defendants in error, Hartman Brothers, Inc., dealers in new and used automobiles, and C. Ray Bass, an individual, who were plaintiffs in the trial court. Reference will be made to the parties as Hartman,'Bass and the treasurer, respectively.

The sole question involved is whether an automobile dealer must collect the two…