Creamery Package Manufacturing Co. v. State Board of Equalization

OPINION

Blume, Chief Justice.

In this case it appears that about November 28,1941, the State Board of Equalization assessed against the plaintiff, Creamery Package Manufacturing Company, a sales or use tax in the sum of $2,322.31, with penalty and interest thereon, making a total assessment of $3,013.90, on account of sales made by the plaintiff in the State of Wyoming during the years 1937 to 1941, both inclusive. This action was brought by the above named plaintiff for a declaratory judgment asking that the Court determine, in substance, that the plaintiff is not liable for any such taxes…