Martin, Com'r of Revenue v. Wolfford

Dietzman, Special Justice

(dissenting).

■ I am unable to concur in the opinion of the majority in this case. The question presented is whether or not officers within the protection of sections 161 and 235 of the State Constitution, and in office at the time of the passage of our State Income Tax Act (Acts 1936, 3d Ex. Sess., e. 7), are subject, with respect to the salaries they were receiving by law at the time the act was passed, to this income tax. The majority opinion holds that to subject them to the tax with respect to such salary does not work a change of their compensation within the…