Clark v. Killough

Two questions are presented, challenging (1) the constitutionality of the provision of section 4 of chapter 134 of the General Revenue Act of 1925 fixing a privilege tax on “coal or coke or coal and coke agents and dealers;” and (2) its application to complainant.

The privilege tax is graduated on a population classification and the point made is that, by section 13 of the act, the federal census of 1920 is named as the basis or test of population, without reference to any subsequent census. It must be conceded that the general rule requires the adoption of the census basis to include any…