Potter v. Armstrong

The questions involved in this review relate to the liability of plaintiff in error for the payment of service taxes under the provisions of chapter 240, S.L. 1937, and chapter 158, S.L. 1939. Both acts are involved by the circumstance that an undisclosed portion of the tax in controversy allegedly accrued under the 1937 act and the remainder under that of 1939. The action was instituted by defendant in error state treasurer against plaintiff in error, to whom we shall refer hereinafter as the defendant. After asserting that the treasurer was charged with the duty of enforcing the provisions…