Long v. Poulos

FOSTER, Justice.

This is a suit in equity whose purpose is to settle by a declaratory judgment a controversy between the parties as to the construction of a feature of the exemptions provided in the Sales Tax Revenue Act of February 1937 (Acts 1936-1937 (Ex.Sess.) p. 125). It recites in subdivision i of section 4, in which exemptions are listed,' as follows: “(i) Provided, however, that the provisions of section 2 of this Act shall not apply to (1) amounts received from the sale of newspapers and agricultural or religious publications and magazines or to the sale of advertising space in said…