Rowe Cigarette Service Co. v. Graves

Certiorari to review a determination and assessment by the State Tax Commission, dated May 25, 1934, of the retail sales of tangible personal property made by the petitioner, pursuant to article XVII of the Tax Law, amounting to $10,937.59. The petitioner owned cigarette vending machines, that it installed in business places, upon the signing by the owner of a set of papers, each machine when full containing 100 packages of various kinds of cigarettes, to be withdrawn therefrom upon the insertion of coins in appropriate slots. According to the paper signed by the owner of the premises the…