BERDAHL v. GILLIS

No. 10266.

136 N.W.2d 633 (1965)

James O. BERDAHL, Petitioner-Appellant, v. Bruce D. GILLIS, as Commissioner of Revenue of the State of South Dakota, Respondent.

Supreme Court of South Dakota.

September 2, 1965.


Attorney(s) appearing for the Case

Christopherson, Bailin, Wilds & Bailey and Mead Bailey, Sioux Falls, for petitioner-appellant.

Frank L. Farrar, Atty. Gen., John Dewell, Asst. Atty. Gen., Pierre, for respondent.


RENTTO, Judge.

The legislature in its 1965 session broadened the base of our sales tax by extending it to certain services and professions. The petitioner, a citizen, resident and taxpayer of the state, licensed to practice law therein and engaged in the active practice thereof, claiming that such act is unconstitutional, on May 13, 1965, instituted this proceeding for a writ of prohibition to restrain the respondent from taking any action thereunder. His right to...

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