Mrs. P. Berot & Son v. Montgomery

Plaintiffs are engaged in the business of steam-cleaning, dry-cleaning, and steam-pressing of suits, dresses, and other wearing apparel, and were so engaged during the years 1927, 1928, and 1929. The state tax collector threatened to sue plaintiffs for licenses, claimed to be due the state for those years, under section 25a of Act No. 205 of 1924, together with penalties and attorney’s fees on the amounts claimed. Section 25a levies a license on those engaged in the business of steam-dyeing, steam-cleaning, and steam-pressing.

In view of this threat, plaintiffs applied to the first city court…