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F.W. WOOLWORTH CO. v. GRAY

No. 7184.

46 N.W.2d 295 (1951)

F. W. WOOLWORTH CO. v. GRAY, State Tax Commissioner.

Supreme Court of North Dakota.

February 5, 1951.

Attorney(s) appearing for the Case

Wattam, Vogel, Vogel & Bright, Fargo, for appellant.

Wallace E. Warner, Atty. Gen., P. O. Sathre, Asst. Atty. Gen., for respondent.

Cupler, Tenneson & Serkland, Fargo, as amicus curiae.

CHRISTIANSON, Judge.

The plaintiff, a New York corporation, brought this action against the Tax Commissioner of the State of North Dakota to recover the sum of $1486.96 which it is alleged that the defendant required the plaintiff corporation to pay as taxes exacted under the provisions of Laws 1949, Chapter 341, 1949 Supp. to NDRC 1943, Chapter 57-39, commonly known as the Retail Sales Tax Act.

The plaintiff alleges in its complaint that the plaintiff is...

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