State Tax Commission v. Gay-Teague Realty Co.

FOSTER, Justice.

This is a suit in equity for a declaratory judgment to determine whether complainant is liable for'the gross receipts tax under the Act approved December 17, 1936 (page 1); which was operative from January 1, 1937, to February 28, 1937, for that during that period complainant operated a restaurant, together with a stand in which were sold cigars, chewing gum and bottled drinks. The facts are admitted as stated in the bill of complaint, and are briefly as recited in substance above.

The- pertinent feature of the Act is as follows: “Section 1. That an Act entitled, 'An Act to…