Ed. Schuster & Co. v. Henry

For the consideration of the proposition which is decisive on this appeal, it suffices to note at the outset the following facts: Sec. 76.75, Stats. 1933 (which is sec. 1 of ch. 469, Laws of 1933, set forth, so far as here material, in the margin,1 either verbatim or in .substance), creates a *508so-called “Occupational Tax on Chain Stores,” which requires the operators of two or more stores, mercantile establishments, or places where goods, wares, or merchandise are sold or offered for sale at retail, to pay an annual tax on the gross income derived by such operators from their retail operations…