Reynolds Metal Co. v. Martin

MeMurry, Special Justice

(dissenting).

Being unable to agree entirely with the conclusions reached by the majority of this court as stated in the opinion delivered today, I' am constrained because of the importance of the questions involved to record my ■dissent and to state some reasons therefor.

So much of the opinion as holds that the tax levied by the act under consideration is not a property tax, but is in the. nature of an excise tax, I approve and concur in. I am, however, unable to approve that part of the opinion which upholds those sections of the act which permit the exemption of…