Ex Parte Smith

Acts 1915, p. 573, was amended, as to section 13 thereof, by Acts 1923, p. 61. The authority is given courts of county commissioners, boards of revenue, and other governing bodies of the several counties, for the purpose of maintaining the public roads, bridges, and ferries, to impose upon the "owners of all vehicles," except those exempted, "a license tax," and such courts, boards, or other governing bodies are given the authority to "classify such vehicles, in determining the amount of tax to be levied on each class."

The indictment was under the act of 1915 and section 13 thereof, which…