Lee v. Poinsettia Dairy Products, Inc.

Appellees as complainants filed their bill of complaint in the circuit court praying that appellant as defendant be restrained from enforcing them to pay the gross receipts tax imposed by Chapter 16848, Acts of 1935. A motion to dismiss the bill of complaint was overruled and the injunction as prayed for was granted. This appeal was prosecuted.

Appellees own and operate milk distributing plants where milk is collected, pasteurized, and distributed to regular customers by solicitors working on a commission basis. No sales w'ere made at the plant, no clerks are employed for such sales, no…