Standard Oil Co. of Kentucky v. Limestone County

(after stating the case as above). The purpose of the appeal is to test the constitutionality of the legislative act and the order of the commissioners’ court.

1. The act is first assailed as in violation of subdivision 15, § 104, of the Constitution, saying: “The Legislature shall not pass a special, private, or local law. * * * “Regulating either the assessment or collection of taxes,” etc. (Italics supplied.)

Clearly the act is a local law looking to the levy and collection of a local tax.

With equal clearness the title to the act and the order made in pursuance thereof deals with a privilege…