Tri-State Amusement, Inc. v. STATE, STATE TAX DEPT.

WOLCOTT, Chief Justice.

This is an appeal from an order of the Superior Court upholding the constitutionality of 30 Del.C. § 2301, which is attacked on the ground that it is arbitrary, unreasonable, lacking in uniformity, and is therefore in violation of Article 8, § 1 of the Delaware Constitution, Del.C.Ann., which requires that all taxes imposed shall be uniform upon the same class of subjects.

Tri-State Amusement, Inc. conducts in the State of Delaware the business of placing and leasing coin-operated juke boxes and other amusement devices in various locations throughout the State. 30 Del.C.…