H. D. Watts Co. v. Hauk

This cause involves the liability of complainant for the privilege tax imposed on foreign construction companies by section 4 of chapter 101 of the Acts of 1915, which provides as follows:

“Sec. 4. Be it further enacted, that each vocation, occupation, and business hereinafter named in this section is hereby declared to be a privilege, and the rate of taxation on such privilege shall be as hereinafter fixed, which privilege shall be paid to the county court clerk as provided by law for the collection of revenue.

*217“Each foreign construction company with its chief office outside of this State,…