State Ex Rel. Hansen v. Salter

This action challenges the constitutionality of chapter 228, Laws of 1937, p. 1167, an act levying an excise tax on “Private Motor Vehicles.” The salient features of the act, in so far as we are here concerned, are as follows: After defining the term “private motor vehicle” in § 1, p. 1167, it is provided in § 2, p. 1167, that an excise tax shall be imposed “for the privilege of using” any private motor vehicle in the amount of “one and one half (1.5) per centum of the fair market value” of such vehicle. Section 6, p. 1169, provides that the tax imposed shall be in addition to all other…