Reynolds v. Fabritis

FOSTER, Justice.

This is a bill in equity which seeks to enjoin the collection of a stamp tax on playing cards under schedule 109 of the Revenue Act of 1935 (see Gen.Acts 1935, p. 441, p. 485, § 348, schedule 109), and such a tax on a punch board under schedule 113, and the penalty assessed by the state tax commission under section 15, schedule 159.

It is claimed that complainant was not subject to the tax; and that section 15, schedule 159, does not apply to schedules 109 and 113, and that if it does, complainant is deprived of due process under the Constitution (section 6) by such act.

The…