Iowa Motor Vehicle Ass'n v. Board of Railroad Commissioners

De Graff, J. —

I. Two co-related questions are involved on this appeal: (1) Is Chapter 252-A2 (Section 5105-a40 et seq.), Code of 1927, in conflict with Article III, Section 30, of the .Constitution of Iowa, in that it is a special law for assessment and collection of taxes for road purposes? (2) Is Chapter 252-A2, Code of 1927, violative of the provisions of the Fourteenth Amendment to the Constitution of the United States, in that it denies to the complainants the equal protection of the law?

In the approach to the discussion of the questions heretofore indicated,- it may be well to note…