State Ex Rel. Brown v. Bates, State Treas.

The opinion of the Court was delivered by

Mr. Associate Justice Baker.

Chapter 162 of the Code, Sections 8507 to 8530-2, as amended- (See 1941 Report of' Code Commissioner for various amendments to■ Code provisions), subjects “motor vehicle carriers” engaged in the business of transporting persons or property for compensation, to special license charges and regulations which are not applicable to the owners of other motor vehicles. The Act of 1941, numbered 167, 42 Stat. at Targe, p. 227, directs among other things that the license-fees collected under Chapter 162 of the Code as amended “shall,…