Bloxom v. Henneford

Section 8, chapter 180, Laws of 1935, p. 716, Rem. Rev. Stat. (Sup.), § 8370-8 [P. C. § 7030-68], provides that persons engaged in business as distributors of agricultural products — brokers in agricultural products or produce jobbers— shall pay, for the act or privilege of engaging in such business activity, a tax which

“. . . shall be equal, to the gross earning upon such sales multiplied by the rate of one-half of one per cent, the intent hereof being that tax measured by gross proceeds of sales shall be imposed only with respect to persons making the last of a succession of wholesale sales…