State Tax Commission v. Gales

*564Prescott, J.,

filed the following dissenting opinion:

In the previous majority opinion, it was assumed that the Legislature had the authority to grant partial exemptions from taxation of land; and it was held that the Act under attack was invalid as being discriminatory and not based upon public policy. The present majority opinion still holds the Act unconstitutional, but this time on the ground that the Legislature does not have the power to classify land in this State for tax purposes.

Having somewhat fully expressed my views in a previous dissent, I shall make one or two brief observations…