State v. Peterson

Lees, C.

This is an appeal from an order denying a motion for a new trial and also from the judgment dismissing a proceeding under chapter 461, p. 708, Laws 1921, to enforce the payment of a tax on respondent’s automobile. The appeals were consolidated and heard on the same record and briefs.

The ultimate question to be determined is whether section 16 of the act contravenes section 3, art. 16, of the state Constitution, commonly known as the Babcock Amendment, reading in part as follows :

“The legislature is hereby authorized to provide by law for the taxation of motor vehicles using the public…