Carpenter v. People Ex Rel. Cusack

These parties are hereinafter referred to as the director and Cusack, respectively.

Cusack protested a delinquent service tax of two per cent totaling $885.64 assessed against him as an “advertising service agency.” A hearing was had, as by.law provided, and the director sustained the assessment. Cusack went to the district court by certiorari where the director was reversed. To review that judgment the director brings error. In our opinion the answer to one question presented by the five assignments disposes of the litigation, i. e., Did the district court exceed its powers? This, of course,…