Miles v. Department of Treasury

Appellants brought this action as taxpayers on behalf of themselves and others similarly situated to enjoin appellees from paying out funds of the state for the printing of Chapter 50 of the Acts of 1933, p. 388, known as the “Gross Income Tax Act of 1933,” on the ground that the statute is unconstitutional and void. A demurrer for want of facts was sustained upon the theory that the act is constitutional. The only error assigned questions the correctness of the ruling on demurrer, and hence the constitutionality of the law.

The act in question is entitled “AN ACT to provide for the raising of…