Thoman v. City of Lansing

In the opinion of Mr. Justice SHARPE, Act No. 162, Pub. Acts 1933, (Comp. Laws Supp. 1940, § 3551-41 et seq., Stat. Ann. §15.511 et seq.) is held unconstitutional. I am unable to concur in that result. The pertinent portions of the act are quoted in my Brother's opinion. The statute is one pertaining to taxation:

"The presumption of constitutionality following taxing statutes is stronger than applies to laws generally and only where a taxing system clearly and palpably violates the fundamental law will it be held invalid." Michigan Central R. Co. v. Powers,201 U.S. 245, 267 (26 Sup. Ct. 459,…