State Ex Rel. Stiner v. Yelle

This is an action instituted in this court for the purpose of testing the constitutionality of chapter 191, Laws of 1933, p. 869 [Rem. 1933 Sup., §8326-1 et.seq.], imposing a tax on the privilege of engaging in business in this state. Relator seeks a writ of mandate to compel the respondent, as state auditor, to honor a voucher duly presented for services rendered by him at the behest of the state tax commission in forwarding its preparations to administer the act. The auditor refuses to recognize the voucher upon the ground that the act is unconstitutional. Hence, we have here only the one…