McGuire v. Vogh

The opinion of the Court was delivered by

Manning, J.

This a proceeding by rule to enforce the payment of a license-tax of fifty dollars upon the defendant’s occupation as livery stable keeper, alleged to be due the State.

Exception was made 1. that the Constitution prohibits the bringing' of suits for the collection of taxes, and therefore the act of the legislature which authorizes proceeding by rule is unconstitutional and null; 2. that the defendant has not been assessed for this license, and it has not been demanded of him; 3. that it is impossible for him to say or to know what his profits…