Cusick v. Commonwealth

Opinion of the Court by

Chief Justice Clay — ■

Affirming.

Suing on their own behalf and on behalf of others having a common interest, J. Roy and J. L. Cusick, ■doing business under the firm name of J. L. Cusick, brought this action against the auditor of public accounts for a declaration of rights under the Declaratory •Judgment Act (Civ. Code Prac. sec. 639a-l et seq.). The particular question presented for decision was whether photographs were subject to the '3 per cent, sales tax. The trial court held that they were, and rendered a judgment dismissing the petition. The appeal challenges the…