Barnes v. State

Appellant has filed a motion for rehearing herein, and presented it in a way to deserve, and it has received our most thoughtful consideration.

In his first assignment he raises a question not presented in his original brief, and not raised in the trial court, yet it is a fundamental question and he is entitled to have it considered. He contends: "The court erred in affirming the judgment in this case because chapter 20 of the Acts of 1909, levying a tax upon the business of selling liquor by soliciting and taking orders therefor in local option territory, and also levying a tax upon persons,…