Snyder v. . Maxwell, Comr. of Revenue

WINBORNE, J., joins in dissenting opinion. The plaintiff brought this action against the defendant Commissioner of Revenue to recover the sum of $30.00 paid under protest as a tax on the privilege of operating a vending machine selling soft drinks upon a deposit of five cents, under section 130, chapter 158, of the Public Laws of 1939. He complains that the tax "constitutes an illegal classification, lacks uniformity and is arbitrary, unreasonable, discriminatory and unjust and is illegal and invalid." Plaintiff further contends that in this section of the Revenue Act the General Assembly has…