Stanley v. Little Pittsburg Mining Co.

Beck, O. J.

The principal question presented by this record is whether, under the revenue laws of this state, *416a direct tax can be imposed upon the annual net proceeds of mines.

This question is fairly raised by the demurrer to the answer, and while the answer is defective in form, as decided by the court below, it will only be necessary to consider the above question, since it must be decisive of the case. Section 3, article X, of the constitution provides that: “All taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, and shall…