Warren v. Fink

The opinion of the court was delivered by

Haevey, J.:

These are three separate mandamus proceedings briefed and argued together, brought originally in this court, in which the respective plaintiffs seek orders requiring defendants to accept as correct, returns made' by them under our recent sales-tax act (Laws 1937, ch. 374). This is an act providing for a tax upon the privilege of selling tangible personal property at retail. Generally speaking, it levies and provides for the collection and disbursement of a tax at the rate of two percent upon the sales of tangible personal property made to…