Opinion ID: 2189556
Heading Depth: 1
Heading Rank: 2

Heading: law of the case violated

Text: In Bayer, id. at 450, we held: In 1970 the people of South Dakota amended Article III, Section 25 of our constitution by adding a proviso authorizing games of chance by public-spirited organizations. If it be the will of the people to license, tax and thus authorize privately operated games of chance, that likewise requires further amendment. It cannot be done by the legislature. (Emphasis supplied.) Let it be remembered that in Bayer, the appeal was taken from a decision of the Secretary of Revenue which denied a book-maker's application for refund of sales tax paid under protest. This Court held that the State Legislature could not tax privately operated games of chance. Therefore, under the law of the case doctrine, and upon that theory alone, the majority opinion has bad physiognomy (fair by external aspect but weak by inner character or quality in reasoning). Therefore, it is most obvious that the subject in Bayer was the refund of sales tax paid under protest. The message of Bayer is clear: A citizen, not subject to sales tax laws, cannot be charged or convicted of not obtaining a sales tax license. The judgment, under Bayer and Article VI, § 18, is void as a matter of law.