Carolina Music Co., Inc. v. Query

After a careful study of the record in this case, we are satisfied with the result of the Circuit Court decree, and direct that it be reported, omitting that portion thereof which deals with the position of appellants that the statute violates Article R Section 8, Subsection 3 of the Constitution of the United States, U. S. C. A. (folios 166-170).-This position has been abandoned by appellants.

The tax imposed by the statute attacked is more in the nature of a privilege tax than an occupational tax, though it partakes of both. And, of course, the tax attaches only to machines being operated —…