Harris Bros. v. State

THOMAS, Justice.

The question presented for decision by the certiorari is whether transient vendors or peddlers under Schedule 146, § 348, of the Revenue Code, as amended (General Acts of 1936-37, Sp.Sess., p. 277), have to pay the maximum license levied under Schedule 32, § 348, p. 451 (Revenue Act of 1935), of said Code for the privilege of selling tobacco products in rolling stores and throughout the county or counties.

The Biennial Report of the Attorney General for 1936-38, p. 526, was to the effect that “a rolling store who sells tobacco products as outlined in the inquiry is subject to…