Reeves v. Adam Hat Stores, Inc.

Opinion of the Court by

Judge Sims

Affirming.

The Adam Hat Stores, and twenty-nine other corporations operating chain stores in this State, instituted this declaratory judgment action against the Commissioner of Revenue wherein they attacked the constitutionality of Chapter 174 of the Acts of 1940. Also, they sought to recover the amounts in taxes collected from each of them under the Act, which each averred had been paid under protest. Issue was joined, some of the facts stipulated, proof was taken as to others, and upon submission of the case the chancellor in a direct and concisely written…