The Montgomery advertiser., 1904-04-06
 Opinion of Acting As- SOciate Justice. MR.. .WEAKLEY DECIDES IT, Declares Act is Merelya Police Regulation. State Cannot Enforce Provisions for Tagging and Inspecting But oth-
 CT Sections of Revenue Meas
 ure are Not Affected.
MR.. ,WEAKLEY DECIDES IT,


 known as the oil tag tax. was declared Unconstitutional yesterday in an opinion rendered by Special Justice Samuel b. Weakley. The opinion of MT. Weakley which was concurred. in by majority of the Court, sustained the contention of the Standard oil Company that the oil tax tax law was q police regulation and not a revenue rmeacure.
 .-l ne opinion, however, affects no other portion of the revenue law whose parts are declared to be distinct and separable The effect of the opinion is that the State Of Alabama will receive no returns for the Inspection of Illuminating oil by the State Chemist at Auburn. The result of the. opinion is the striking out of Sub- section A 1-2 of the general revenue bill without impairing any other portion of the act.
 In addition to declaring that this par ticular section is a police regulation and not revenue matter the opinion holds that the section contains incongruous matter to the title of the act and is not therefore in accord with the Constitu- ton. ,s.
 ~ i. Terms of the Act.
 The oil tag tax law was embodied in the general revenue bill passed by the las. Legislatute. It provides that every ga Hon of oil sold in Alabama must be ir spected by the State Chemist or his assistant at Auburn to ascertain It's de- gree of fineness and to ascertain 1T It meets the requirements established by the law. Under the terms of the act an inspection charge of one-half cent for each gallon of oil inspected was provid- ed portion of this collection from the oil tag tax was to go to the Alabama Polytechnic Institute, the remainder and the larger part being paid in to the State Treasury It was estimated that should the law become operative the State would obtain under It's operation between $25OOO and $35,000 annually.
 The oil companies doing business Tn Alabama declined to comply with the provisions of the law, declaring that 1t was unconstitutional. The law contained a penalty provision and under this pro- vision the Standard oil Company elected to make a test case.
 Ament Test Cases.
 The test case was brought in the City Court of Montgomery against O. E.. Ament, the montgomery agent of the Standard oil Company. He was charged and found guilty of selling untagged and uninspected oil. The attorneys for the Standard oil Company appealed the case of MT Ament to the Supreme Court, claiming that the law was police reg ulation and had no place in revenue act.
 The Supreme Court in passing upon the case divided evenly upon the question Of it's constitutionality, two members or the court holding that the law was constl- tutional and two members holding diff ferent view of 1t. Justice Jonathan liar alson was disqualified from sitting on the case, being a trustee of Auburn which was a beneficiary of the law.
 This condition was certified to the Gov ernor and the request was made that he appoint special justice to decide the case. Governor Jelks named Hon. s. D.. Weakley of Birmingham, as the Special Associate Justice. The opinion of MT. Weakley. with the court evenly divided, was the opinion of the Supreme Court. His was the deciding opinion.
 MT. Weakley read his opinion from the St preme Court yesterday morning upon the converting of the court at 10 o'clock. 1t was thorough and exhaustive opinion mon the issues involved in the contest of the law.
 Salient Points of Opinion.
 The salient features of MT. weakley' s opinion were as follows;
 '1 Subsection "A 1-2, Illuminating O.ls' forming a part of the act approved March 4, 1908, entitled An act to better provide for the revenue of the State is a police regulation, and not a revenue measure, although money Is to be raised b. it's operation, for the benefit of the Alabama Polytechnic Institute and the State Treasury.
 "2. If it be assumed that the revenue was the main purpose of the subsection. and that the exaction of one-half cent from each gallon of oil sold or offered for sale is beyond the permissible limit ot a police regulation. then other essen t.ai provisions of the subsection are not Sermane to the subject of revenue If thev are eliminated. the entire scheme of that legislation will fall. with the in congruous provisions.
 ''3 The exception of general revenue Mills in the clause of the Constitution of 1901. 45 (Const. of 1875. Art. w D. 2). which declares that each law shall con tain hut one subject. which shall be clearly expressed in its title. except gen eral appropriation bills. general revenue bills. and hills adoptnS Code. Digest. or revision of statutes. does not permit ircongruous subjects of legislation to he included in any If the three classes of excepted bills. althoush general revc- nue bill may he included all proper sub iects or heads of taxation or revenue. "4. The subsection of the revenue act Of 1903 Cabove referred tol is therefore. null and void and must be stricken out; hut if Is separable from other sections