Jarrett v. Cruse

THE: legislature by the enactment of section 5, chapter 177, Session Laws 1943, authorized the imposition of a tax equivalent to two per cent of the value of services rendered or performed by persons engaging in certain businesses, including "machine shops."

Pursuant to the authority vested in him, defendant in error, hereafter designated as director, imposed a tax April 26, 1944, upon the business of defendant in error, to whom we hereafter refer as Jarrett, in the sum of $1,708.13. Jarrett, pursuant to the provisions of the above-mentioned act, filed a petition and protest to said…