State Tax Commission v. Safety Transfer & Storage Co.

Opinion op the Court by

Judge Clay

— Affirming.

Beginning in the year 1918 the license tax on motor trucks was based on carrying capacity, the precise language of the act being: “Those having a capacity of.” Acts 1918, c. 27. In 1920, the license on motor trucks was raised, but the basis remained the same, the language of the act being: “Having a capacity of.” Acts 1920, c. 90. In 1924, the tax was again raised without changing the basis, the statute again employing the words, “having a capacity of.” Acts 1924, c. 79. In 1926, there was another raise, but the basis still remained the same, the…