Brown v. Blanton, Director of Division, Etc.

Opinion op the Court by

Chief Justice Fulton

Affirming.

In this action the appellant sought a declaration of rights as to whether he was a contract carrier subject to weight taxes under the Motor Vehicle Act and injunctive relief against imposition of the tax. It was adjudged that he was a contract carrier, subject to the tax, and the relief was accordingly denied. He appeals.

The appellant, a saw mill operator, entered into two contracts with Bond Brothers, a corporation, for the cutting and manufacturing into lumber of two tracts of timber. One contract was fully performed prior to the…