Brown v. Martin

(After stating the foregoing facts.)

The powers, right, and authority to impose taxes upon the people of this State are in the hands of the people. The General *175Assembly has only those powers of taxation over the State which it is permitted to exercise under the grant of power contained in the constitution, which was framed by the representatives of the people and afterwards adopted by the people. In art. 7, sec. 1, par. 1, of the constitution of this State (Civil Code, § 6551) are specified the purposes for which the power of taxation may be exercised by the General Assembly; and it can be…