State v. Azel Meadows Realty Co.

Lively, Judge:

Appellant, the Wheeling Steel Corporation, a foreign corporation, in the court below and on this appeal, attacks the constitutionality of sections 126 and 130, chapter 32, Barnes’ Code, 1923, which fixed the annual charter license tax on foreign corporations for the privilege of holding property and doing business in this state, as said sections were applied by the auditor in computing its license tax for the fiscal year beginning July 1, 1927.

The auditor of state for the fiscal year beginning July 1, 1927, assessed the tax to be paid by appellant at $5,640.00; appellant…