O'Neil v. Goldenetz

This is an appeal by the State Tax Commission, hereinafter called defendant, from a judgment in favor of Frank Goldenetz, hereinafter called plaintiff. The facts of the case are not seriously in dispute, and may be stated as follows, the real question being the legal inferences to be drawn therefrom.

In 1935 the legislature, at its regular session, adopted chapter 79 which reads, so far as material, as follows:

“Section 1. Horse-racing and dog-racing meets; application for permit; fee. Horse-racing and dog-racing meets may be held in this state only in the manner provided herein. Any person,…