State v. Hirn

The opinion of the court was delivered by

Miller, J.

The State proceeding by rule seeks to recover from defendant a license tax for conducting the business of a barber. *1444The defence is that the State Constitution exempts mechanical pursuits from license taxes, and that defendant, a mechanic, is within the exemption.

That the occupation of a barber is mechanical admits of no dispute. His labor is manual, using with his hands the instruments required for his employment. He comes within the definition of a mechanic and his pursuit has been recognized as mechanical by the decisions of this court.…