Freuhauf Trailer Co. v. State Corp. Commission

The opinion of the court was delivered by

Dawson, C. J.:

Plaintiff brought this action to enjoin the state corporation commission and other public officials from enforcing the provisions of the motor-carrier act-which impose gross-ton-mileage taxes on truck and trailer equipment used on the public highways engaged in the business of intrastate trucking subject to statutory regulations. In substance, these regulations provide that there shall be assessed against every public, private, and contract carrier a gross-ton-mileage tax to be computed pursuant to a prescribed formula. (G. S. 1935,…