State v. Gardner & Jacob Co.

This is a rule taken by the state for an additional license (occupational tax). Defendant resists the claim on the ground that:

The purpose of said rule is to force respondent to pay a wholesale license for the privilege of engaging in manufacturing; in which business respondent is also engaged. That respondent is' a manufacturer of boiled ham; purchasing pork legs, putting the raw material through a soaking and curing process, then boiling, then packing.

That it (respondent) employs considerable equipment and labor in such process; and is a manufacturer of the said product.

That the present…