Craig v. Walker

Dissenting Opinion.

Smith, C. J.,

delivered a partially dissenting opinion.

Chapter 120, Laws of 1940, revised the privilege tax code of the state and followed the plan pursued .in Chapter 88, Laws of 1930, of designating several of the privilege taxes imposed as ‘ ‘ state-wide taxes ’ ’ to be collected by the State Tax Commission, the other taxes imposed to be collected by the county tax collector. Section 221 thereof imposes on transient vendors a state-wide tax for each county according to the following schedules: “. . . (o) Upon each transient vendor, or dealer of cigarettes, cigars or other…