Akers v. Handley

This case arises out of a suit for injunction, instituted by appellants, who employ five persons in the operation of their business, to prevent the enforcement- of the withholding provisions of the Gross Income Tax Act. 1 Appellants’ petition for a temporary injunction' was denied and this appeal followed. '

Only one question is presented: Do the’ withholding provisions" of the Act violate the provisions of the Thirteenth- Amendment to the Constitution of the United States, and Article 1, §37 of the'Constitution of Indiana 2 because they compel appellants to perform involuntary services for…