Powell v. . Maxwell, Comr. of Revenue

The portion of the act under consideration is subsection 13, section 404, Public Laws 1935, and reads as follows: “In addition to the taxes levied in this act or in any other law there is hereby levied and imposed upon every person, for the privilege of using the streets and highways of this State, a tax of three per cent of the sales price of any new or used motor vehicle purchased or acquired for use on the streets and highways of this State requiring registration thereof under section 2621 (6), Consolidated Statutes, which said amount shall be paid to the Commissioner of Revenue at the…