Snyder v. . Maxwell, Comr. of Revenue

One sells a package of chewing gum or other merchandise for five cents and is taxed $1.00. The other sells a bottle of Coca-Cola or other soft drink for five eents and is taxed $30.00. What is the relevantly rational basis of distinction between the two vending machines which justifies a differentiation in classification? Leonard v. Maxwell, 216 N. C., 89, 3 S. E. (2d), 316. The events upon which the taxes are laid, to wit, the method and amount of each sale, are the same in both instances. Change either, and, regardless of the character of the article sold, the tax would not apply.

It will be…