Riley v. Ayer & Lord Tie. Co.

Holden, P. «L,

delivered the opinion of the court.

The Ayer & Lord Tie Company, a corporation operating a creosoting plant, enjoined the state auditor from the collection of the privilege tax imposed against it for the privilege of carrying on the business of a creosoting plant in this state, under sections 77, 79, chapter 118, Laws of 1926. Section 77 of the act imposing the tax' reads as follows:

“Creosoting Plants. — Each creosoting plant operated in this state shall pay a privilege tax or occupation fee for running their business of twenty-five cents (25c) per thousand upon each thousand…