Stone, Chairman, State Tax Commission v. Taylor MacHine Works

CONCURRING OPINION.

In voting to sustain the suggestion of error I do so in adherence to the dissenting opinion which is among the original opinions handed down on June 14, 1948. Therein mention was made of the ruling by the Tax Commission that a Diesel engine is to be given the lower classification. In the record in this case the following statement appears as having been made by the trial judge:

"The able and distinguished attorney for the State Tax Commission who has made a brilliant argument in this case, admits that Diesel motors are not taxed by the State Tax Commission because of a…