State v. Regenbogen

ODOM, Justice.

The State, alleging that the defendant Lewis Regenbogen was engaged in the business of “repairing and upholstering furniture”, ruled him to show cause why he should not pay a license tax for the years 1937 and 1938. The amount demanded was $125 for each of those years.

The defendant in answer to the rule denied that he owed any license tax, his defense being that he was engaged in a mechanical pursuit and was therefore exempt from the payment of such tax under Section 8, Article X, of the State Constitution. He alleged that he was engaged in the business of “furniture repairing,…