Moore v. State Board of Charities & Corrections

Opinion op the Court by

Judge Díetzman

Reversing.

This suit was brought to test the constitutionality of chapter 149 of the Acts of 1930, now sections 4202a-l to 4202a-12 of the 1930 Supplement to Carroll’s Statutes, and popularly known as the Gross Sales Tax Law. The plaintiff below and appellant here is Forrest Moore who brings the suit as a general taxpayer. So far as this record shows, he is not one of that class which will be compelled to pay any tax under the act in question. In his petition, the appellant averred that the state board of charities and corrections which, under the act, is…