Roberts Tobacco Co. v. Department of Revenue

Defendant in this case is charged with the administration of Act No. 265, Pub. Acts 1947 (Stat. Ann. § 7.411 [1] et seq.), which measure imposes a specific tax on the sale and distribution of cigarettes in this State. All persons engaging in the business of manufacturing, transporting or selling cigarettes are required to obtain licenses appropriate to the nature of the business transacted. Records are required to be kept and monthly returns to the department of revenue made on forms prescribed thereby. It is specifically provided that each return so made shall state “the number of cigarettes…