Moore v. Farmers Mutual Manufacturing & Ginning Co.

Thad Moore, Prank Luke, and D. C. O’Neil, in their official capacities as members of the State Tax Commission, hereinafter called plain tiffs, filed an action for a declaratory judgment against Farmers Mutual Manufacturing & Ginning Company, a corporation, and James Francis and J. N. Williams, hereinafter called defendants, to determine whether those engaged in the ginning of cotton should pay a tax' of one-fourth of one per cent, on their gross income, under subsection (g) of section 2, article 2, chapter 77 of the Laws of 1935, commonly known as the Privilege Sales Tax Act, or a tax of one…