Jarrett v. Cruse

The legislature by the enactment of section 5, chapter 177, Session Laws 1943, authorized the imposition of a tax equivalent to two per cent of the value of services rendered or performed by persons engaging in certain businesses, including “machine shops.” *

Pursuant to the authority vested in him, defendant in error, hereafter designated as director, imposed a tax *208April 26, 1944, upon the business of defendant in error, to whom we hereafter refer as Jarrett, in the sum of $1,708.13. Jarrett, pursuant to the provisions of the above-mentioned act, filed a petition and protest to said…