Northwest Auto Co. v. Hurlburt

It would be idle to say that the questions presented on this appeal are easy of solution or that any construction which we may give to the sections hereinafter considered will not in individual instances work some hardship. There never was and perhaps never will be any system of taxation devised that will work even and exact justice in every instance. The best result that the lawmaker may hope to attain in such an approximation to uniformity as will work out justice in the great majority of cases. The present litigation illustrates this proposition.

The plaintiff on March 1, 1921, when by…