# Jackson v. State

> Court of Criminal Appeals of Texas · June 24, 1908 · 55 Tex. Crim. 557

URL: https://www.frixlaw.com/law-library/cases/3908928

## Case

- **Full name:** W. P. Jackson v. the State
- **Court:** Court of Criminal Appeals of Texas
- **Decided:** June 24, 1908
- **Citations:** 55 Tex. Crim. 557; 117 S.W. 818; 1908 Tex. Crim. App. LEXIS 511
- **Precedential status:** Published
- **Opinion:** Dissent by Ramsey
- **Judges:** Davidson, Ramsey
- **Cited by:** 14 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3908928

## Opinion text

DISSENTING OPINION.
RAMSEY, Judge
(dissenting).—I am unable to agree to the opinion or judgment of the majority of the court. If it be conceded that the small sum required to be paid for certificates is a “tax,” in the sense in which that word is used in the Constitution, then it would follow logically that the law is invalid, since it contains numerous exceptions, not based on any reasonable or rational classification. However, I do not believe the two dollars required to.be paid, under the terms of this act, is in any proper sense a tax or- any part or portion of the taxing system of the State. I deem it unnecessary to elaborate my views. My sole purpose is to state my position. With great reluctance, I respectfully enter my dissent.
The following authorities, I believe, abundantly sustain my- position: Geif v. State, 31 Texas Crim. Rep., 514 ; Twin City Bank v. Nebeker, 167 U. S., 196 ; Harper v. Elberton, 23 Ga., 566 ; State v. Bernheim, 19 Mont., 512 ; State v. Wright, 14 Oregon, 365; Brown v. Galveston, 97. Texas, 1; Johnson v. Loper, 46 N. J. L., 325; State of Minn. v. Lens, 48 L. R. A., 88; State v. Sharpless, 96 Am. St. Rep., 893 ; Ex parte Lucas, 61 S. W. Rep., 219 . In the last three cases cited quite similar statutes were upheld. 25 Cyc., 605; People v. Nagkee, 52 Am. Dec., 312 ; Terre Haute v. Kersey, 95 Am. St. Rep., 298 ; People v. Coleman, 60 Am. Dec., 581 ; Ex parte Gregory, 20 Texas Crim. App., 210. Many others might be cited.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3908928. Public record. Not legal advice.