Turneaure v. Tax Commission

The following opinion was filed February 9, 1932 :

Rosenberry, C. J.

In 1909 Dean Turneaure and Mrs. Johnson entered into a contract with the firm, John Wiley & Sons, for the publication of a text-book. By the terms of this contract Turneaure and Johnson agreed to bear one-half of the cost of electrotyping, manufacturing, and publishing the first edition of copies of the work. The cost of subsequent editions was to be borne by Turneaure and Johnson. The publishers were to print the books, distribute them, and receive forty-five per cent, of the retail price of the books on all export sales and…