Wm. Eisenberg & Sons, Inc. v. Martin

Brogan, Chief Justice.

This writ of certiorari brings up for review the refusal of the State Board of Taxes and Assessments to refund certain over-payments of franchise taxes made by the prosecutor from the year 1929 to 1935, inclusive. In his brief, the attorney for the state tax commissioner concedes that the prosecutor has the right to review the franchise tax paid for the year 1935, and to obtain a refund of any over-payment for that year. We will concern ourselves, therefore, with the over-payment of taxes for the preceding six years.

The return to the writ and the stipulation of facts by…