Game and Fish Commission v. Feast

I differ with the majority view that 1960 Perm. Supp. C.R.S., Section 123-3-1, imposes a tax on game and fish lands of the state in contravention of Article X, Section 4, of the Constitution of Colorado. In my opinion, the statute is not a tax measure. It is simply a device enacted by the General Assembly by which a transposition of funds is to be effected.

In essence, the legislature has created a channel by which a certain portion of the game and fish funds may be transferred to the county treasurers of the sev*315eral counties for the use of school districts. The determination of the amount to…