Derrick v. Commonwealth

Sims, J.,

after making the foregoing statement, delivered the following opinion of the court:

The power of the legislature to impose a license tax upon the practice of his profession by a civil engineer— upon his acting as a'civil engineer—in the business of another as well as in his own business, is not drawn in question in the instant case, and, indeed, cannot be doubted. The question before us for determination is merely whether the legislature by the provisions of the statute above quoted has exercised such power. The language of the statute itself must be looked to for the decision of such…