State Tax Commission v. Board of Education

The opinion of the court was delivered by

Thiele, J.:

This is an original proceeding for a writ of mandamus to compel the defendant board of education of the city of Holton to collect a tax on the sale of admissions to certain school activities. The defendant has answered. The boards of education of Parsons, Fort Scott and Coffeyville have been permitted to intervene and have filed answers.

The relief sought arises under the so-called “sales tax law,” being *723chapter 374 of the Laws of 1937. The particular provision before us is included in section 3 and for our purposes reads:

“Sec. 3. From and…