Barlin v. Knox County

'MR. Justice Buchanan

delivered the opinion of the Court.

This case involves the validity of a privilege tax declared by the Revenue Act of 1915 (see chapter 101, pp. 263-290, Public Acts of that year), worded as follows:

“Shoe Shining Parlors. Each person, firm or corporation conducting a shoe shining parlor in cities or towns of . . . sixty thousand inhabitants or over, each footrest, per annum, $2.00. In cities, or towns of thirty thousand inhabitants, and not more than sixty thousand, each footrest, per annum, $1.00. In cities or towns of less than thirty thousand inhabitants, each footrest,…