Fitzgerald v. Gates

Ejkby, J.,

(after stating’ the facts). In MerGim'i'ts’ Transfer & Warehouse Co. v. Gates, 180 Ark. 96, 21 S. W. (2d) 406, the court construing’ the act under consideration, held that act 65 of 1929, § 67, providing for a privilege tax of 4 per cent, repealed § 6 of act 62 of the same session of the General Assembly, providing for a 3 per cent. tax. It was said there that the forceful argument that the statute would be burdensome on small operators of motor buses could not be considered by the court for the reason that it would be an invasion by the judiciary of the province of the legislative…