business and occupation tax measured as tax on gross income of business upheld as excise
How later courts described this case
- business and occupation tax measured as tax on gross income of business upheld as excise
Written by the judges who cited it.
The opinion
Main, J.
(dissenting)- — In my opinion, the tax in question is an excise and not a property tax within the contemplation of the fourteenth amendment to the constitution of this state.
Judge Steinert’s dissenting opinion may be said to be divided into two parts. With the first, I do not
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agree. "With the second, I am in accord. I concur in that part of the opinion beginning with the sentence, “I now approach the matter from another angle,” and continuing to the end thereof. For the reasons stated in that part of the opinion, I dissent.
Millard, J., concurs with Main, J.