Society for Establishing Useful Manufactures v. Thayer-Martin

The opinion of the court was delivered by

Perskie, J.

The writ of certiorari, in this case, brings up for review an assessment of taxes made upon the gross receipts of the prosecutor, at the rate of five per cent., for the year ending December 31st, 1934. This assessment of $10,521.66 was made by the state tax commissioner pursuant to an act of the legislature entitled, “An act for the taxation of persons, co-partnerships, associations and corporations engaged in the production and sale of hydro-electric power in this state.” Chapter 144, Pamph. L. 1935, p. 357.

The act of 1935 provides, inter…