Automotive Trade Association v. . Sheriff

Practically the sole question presented to the Court on this appeal is whether section 78, chapter 4 of Bevenue Act of 1923, as recast by the General Assembly of 1923, requires the State Commissioner of Bevenue to collect from the manufacturer or dealer engaged in the business of selling automobiles or auto trucks in this State a license tax of $500 for the business of selling automobiles and also a license tax of $500 for tbe business of selling auto trucks, when both automobile and truck are made by the same manufacturer. The court found as a fact that prior to 1 July, 1923, the State…