Johnson v. Diefendorf

This action was commenced by several retail merchants on behalf of themselves and others like situated, against respondent, who is Commissioner of Finance of Idaho, to procure an injunction restraining the collection of a tax on purchases of personal property, required to be collected by chap. 12 of the First Extraordinary Session of the Legislature of 1935, commonly called the sales tax law, and from attempting to enforce that act. Section 6 thereof is as follows:

“From and after the fifteenth day of March, 1935, and to and including the fifteenth day of March, 1937, there is hereby imposed a…