Hamm v. Proctor

Respondent appeals from a final decree granting a permanent injunction prohibiting the collection of certain sales taxes from complainant and other dental laboratories and individuals similarly situated.

The bill for declaratory judgment and injunction was a class action brought by appellee to determine the legality of the State Department of Revenue Regulation No. P-18-133, adopted March 9, 1961, amended September 8, 1963, and again on November 5, 1963. This Regulation, as last amended, purports to support the col lection of sales taxes mentioned in the preceding paragraph.

The Sales Tax Act…