Standard Oil Co. v. Stone

The principal question for decision on this appeal involves the constitutionality of an amendment of Sec. 9 of Chap. 119, Laws of 1934, by Sec. 7 of Chap. 113, Laws of 1938, known as the “Sales Tax Law,” whereby it is claimed that the appellant- is deprived of its property without due process of law in that the amendment makes the property of the appellant as a lessor subject to a 2% retail sales tax due by its lessees; and which provides, among other things, that “where premises are equipped with permanent fixtures so that no other commodity than that sold by the owner of said premises can…