Nuckols v. Athey

Calhoun, Judge;

This case is on appeal from the final judgment of the Circuit Court of Kanawha County entered in a declaratory judgment action instituted in that court to test the constitutionality of a portion of Chapter 17A, Article 3, Section 4 of Code, 1931, as amended, which statute deals with motor vehicles. The portion of the statute which is pertinent to this case is as follows:

“* * * A tax is hereby imposed upon the privilege of effecting a certification of title of each vehicle in the amount equal to three per cent of the value of said motor vehicle at the time of such certification.…