O'Keeffe v. City of Somerville

This is an action of contract to recover the amount of a tax, levied upon the plaintiff’s business under the St. 1904, c. 403, and paid to the defendant under protest. This statute is entitled, “ An Act to impose an excise tax on the business of selling, giving or delivering trading stamps, checks, coupons or similar devices in connection with the sale of articles.” The first section is as follows: “ Every person, firm or corporation selling, giving or delivering trading stamps, checks, coupons or similar devices, in connection with the sale of articles, entitling the holders to receive…