Viator v. State Tax Commission

This is an appeal from a judgment affirming an order of the State Tax Commission approving two additional sales tax assessments against the appellant. The assessments were made by the Chairman of the State Tax Commission under the provisions of Sections 5 and 6; Chap. 113, Laws of 1938; and were approved by the State Tax Commission on an appeal to it.

Section 8 of that statute provides that “No injunction shall be awarded by any court or judge to restrain the collection of the taxes imposed’ by this act, or to restrain the enforcement of this act. ’ ’ The appellant says that this provision of…