Stone v. General Box Co.

Involved in this appeal are four separate suits brought against the Chairman of the State Tax Commission by manufacturers of lumber and veneer for the recovery of an alleged overcharge of severance taxes on logs bought by them for processing in their respective plants. *62Chapter 192, Laws of 1946, levies a tax uot upon manufacturers but upon each person engaged in the business of felling, cutting, severing and producing timber or buying, logging or selling the same for commercial purposes. The tax here involved as provided by said act is “For saw timber logs, cross-ties or veneer stock fifteen…