Carolina Automotive Trade Ass'n v. Cochran

The petition to rehear is not based upon any allegation of error in the opinion filed, but upon the ground that the opinion “failed to determine one of the vital questions raised in the record.” The petition alleges that this action was instituted, for the purpose of contesting the ruling of the Commissioner of Revenue in two particulars, to wit:(a) Collection of a special $500 license tax for the sale of passenger cars and a separate one for the sale of trucks, though both are made by the same manufacturer and sold under the same name;(b) The requirement of the Commissioner of Revenue that…