Craig v. Taylor

Dissenting Opinion by

Judge Sampson.

I dissent from the majority opinion of the court for the reasop that I am thoroughly convinced that the tax involved is occupational and not ad valorem in its nature within the meaning of our Constitution and can and should be sustained.

This is the. most important case from a finapcial standpoint with which the Commonwealth of Kentucky has had to do as a party. It involves directly and indirectly a tax amounting in the aggregate to more than $16,000,000.00, most of which would go to the building of highways in this state, a great and useful purpose.

It is…