Dixie Coaches, Inc. v. Ramsden

THOMAS, Justice.

The decision in this case affects the State’s revenue and hence falls within the class of preferred cases.

The petition sought-a declaratory judgment to determine whether the license schedule governing the licenses for motor-driven passenger busses is based upon a so-called (1) “manufacturer’s rated carrying capacity” or (2) upon the actual seating capacity of motor-operated busses, as the said schedule is set out in the Revenue Laws of 1935, p. 520, as follows: “Schedule 158.3. (a) Each automobile, motor car or motor bus used for transporting passengers paying fare or charges,…