Green v. Moore

Opinion of the Court by

Stanley* Commissioner—

Affirming.

In 1932 a comprehensive statute was enacted regulating and taxing the transportation for hire of persons and property by motor vehicles on the public highways. Chapter 104, Acts of 1932. The act imposed a license tax for the privilege of operating motor cars which was calculated upon the basis of the mileage run and provided for the payment of the tax during the next succeeding month. That section of the act was published as Section 2739j-78 of the 1933 Supplement to the Statutes. In 1934 the fees required for passenger ears were changed,…