State Tax Commission v. Wallapai Brick & Clay Products, Inc.

JOHN F. MOLLOY, Superior Court Judge.

This is an appeal and a cross-appeal from a judgment rendered in the lower court in a declaratory judgment action. The plaintiffs are various brick manufacturing companies who are engaged in the business of buying land containing raw brick clay, removing such clay from the ground, refining same by various screening processes, mixing such clay with water, forming such clay into brick, drying the bricks and baking them into finished bricks of the type used in the construction industry.

The second amended complaint in this action, upon which declaratory…