Hunt v. Eddy

With the first seven paragraphs of the syllabus, and what is said in the opinion in respect thereto, I am in general agreement. I cannot concur in the eighth paragraph of the syllabus, what is said in the opinion with respect to it, nor with the conclusion reached by the court.

The question is whether under our constitutional provisions with reference to taxation, the legislature may enact valid legislation declaring shares of stock in a foreign corporation to be “notes and other evidences of debt.”

As originally adopted, article 11, section 1, of our constitution stated:

“The legislature shall…