Clark v. . Maxwell, Commissioner of Revenue

The only question presented for decision by this appeal is whether the statute under which plaintiff has been required to pay a license tax for the privilege of engaging in the business of operating a motor-propelled truck for the transportation of property over the public highways of this State, for compensation, is in violation of section 3,of Article V of the Constitution of North Carolina, or of section 1 of the Fourteenth Amendment of the Constitution of the United States.

Plaintiff contends that the license tax which he has been required to pay under the provisions of the statute is not…