Barnes v. Stout

This action was brought to' enjoin the defendants, their agents, representatives, and successors in office, from enforcing or attempting to enforce against the plaintiffs and others similarly situated the collection of a tax imposed upon all stocks of liquor in the possession or under the control of retail dealers on July 1/19137, by the provisions of chapter 146, Laws 1937. The court held that this statute is constitutional and sustained the demurrer to the complaint. Plaintiffs appeal.

The determination of the constitutionality of the statute in question requires an analysis of the…