National Ice & Cold Storage Co. v. Pacific Fruit Express Co.

On July 31, 1933, a statute known as the “Retail Sales Tax Act of 1933” (Stats. 1933, p. 2599) became effective. As far as here is important, the title of that statute is "An Act imposing a tax for the privilege of selling tangible personal property and for the privilege of furnishing, preparing or serving tangible personal property, providing for permits to retailers, (and) providing for the levying, assessing, collecting, paying and disposing of such tax, ...” In part, section 3 of the statute provides that, “For the privilege of selling tangible personal property at retail a tax is hereby…