State v. Holly Sugar Corporation

Riner, Chief Justice.

This action arose in connection with the administration by the State Board of Equalization of the Selective Sales Tax Act of 1937, (Laws of Wyoming, 1937, Chapter 102.) The defendants declined to pay certain amounts claimed by said Board to be due the State of Wyoming under said Act, and this action was brought by the commonwealth to recover these amounts, together with accrued penalties, interest and costs. The plaintiff below, appellant here, will usually be referred to hereinafter as “the State” or the “plaintiff”. The two respondents, defendants below, Holly Sugar…