Central Granaries Co. v. Lancaster County

The following opinion on rehearing was filed July 12, 1907. Former judgment of reversal vacated and judgment of district court affirmed:

1. Taxation: CLASSIFICATION: Constitutional Law. The classification (laws 1903, ch. 73, sec. 66) of “every person, company or corporation engaged in the business of buying and selling grain for profit” as a “grain broker,” for purposes of assessment, and providing for the assessment of the average capital of grain brokers, is not unconstitutional.

2.-: Assessment. The amount of capital invested in a business ordinarily is the whole amount of money invested and…