In re Hoffert
South Dakota Supreme Court
Appeal from Circuit 'Court, Miner County. Hon. Alva E. Taylor, Judge. Petition of William Hoffert for bis discharge upon habeas corpus, he having been arrested for alleged violation of the automobile license law of this State. From a judgment denying- relief and remanding petitioner to custody, he appeals. (1) Under point one of the opinion, Appellant 'submitted that: The automobiles are taxed as property.
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Appeal from Circuit 'Court, Miner County. Hon. Alva E. Taylor, Judge. Petition of William Hoffert for bis discharge upon habeas corpus, he having been arrested for alleged violation of the automobile license law of this State. From a judgment denying- relief and remanding petitioner to custody, he appeals. (1) Under point one of the opinion, Appellant 'submitted that: The automobiles are taxed as property. To impose any further taxation by way of license is to impose a double tax on these -vehicles. And cited: Cooley on Taxation, p. 598; Mark v. District of Columbia, 37 L. R. A., N. S.;…
1Opinion of the CourtPolley, J.
The question .presented for consideration by this record is the constitutionality of chapter 276 Laws of 1913, known as the Automobile Law. As applied to the facts in this case, said chapter imposes an annual registration fee of six dollars on all motor vehicles used upon the public highways of the state. This fee -is to be paid to the county treasurer, who is required to for*273ward"i2¿4% thereof to the secretary .of state, while the remaining 87^4% shall be .placed in the “-County Motor Vehicle Road Fund” and shall -be expended only -for the repair and maintenance of the public highways beyond…
2Cases cited3 opinions
- Vernor v. Secretary of StateMichigan Supreme Court · 1914
- Kane v. StateSupreme Court of New Jersey · 1911
- State v. JohnstonSupreme Court of New Jersey · 1909
3Cited by22 opinions
- Smallwood v. JeterIdaho Supreme Court · 1926
- Ingels v. RileyCalifornia Supreme Court · 1936
- State v. MuoloSupreme Court of Connecticut · 1935
- Desser v. City of WichitaSupreme Court of Kansas · 1915
- Melconian v. City of Grand RapidsMichigan Supreme Court · 1922
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