Summary
In Ex parte Asotsky, 319 Mo. 810, 5 S.W.2d 22, 26, 62 A.L.R. 101, and notes, a cigarette merchant was imprisoned for refusing to pay an occupation tax on cigarettes sold in packages under an ordinance excluding other cigarettes or tobacco products.
Summary of this case from Sportatorium, Inc. v. StateOpinion
April 9, 1928.
CORPORATE FRANCHISE TAX: Act of 1921. Following the rulings in State ex rel. Missouri Pacific Railway Company v. Danuser, ante, page 799, and in State ex rel. St. Louis-San Francisco Railway Company v. Danuser, ante, page 809, the Corporate Franchise Tax Law of 1921 (Laws 1921, 1 Ex. Sess., p. 121) is held to be valid.
WRIT QUASHED.
E.T. Miller and A.P. Stewart for relator.
North Todd Gentry, Attorney-General, Walter E. Sloat, Special Assistant Attorney-General, for respondent.
This is likewise an application for a writ of certiorari to quash the records of the respondents required to be entered in the discharge of their official duties in the enforcement of the Corporation Franchise Tax Law of 1921. [Laws 1921, 1st. Ex. Sess., pp. 121-126.]
Like contentions are made herein as in State ex rel. Mo. Pac. Railroad Co. v. Danuser, ante, page 799, in which we held the franchise tax law to be valid and quashed the writs of the relators therein. A like course is authorized in this case and it is so ordered. All concur, except White and Graves, JJ., not sitting; Ragland, J., concurs in the result.