Craig v. Walker

Section 221, Chap. 120, Laws 1940, imposed a statewide privilege tax for each county of $50 upon each transient vendor, or dealer, of cigarettes, cigars and other tobaccos, and provided that the state tax commissioner ‘ ‘ shall issue transient vendor licenses in the name of the firm operating the business, and further show the name of the agent who operates the vehicle from which the merchandise is sold and delivered.” The American Tobacco Company had among its agents, who were transient vendors for the company, the two complainants in this case.

The State Tax Commissioner construed the…