Source: https://openjurist.org/283/us/527
Timestamp: 2019-04-21 12:59:03+00:00

Document:
STATE BOARD OF TAX COM'RS OF INDIANA et al.
This is an appeal from the decree1 of a specially constituted District Court2 perpetually enjoining the appellants from enforcing against the appellee the provisions of chapter 207 of Acts of 1929 of the General Assembly of the state of Indiana. The appellee, by bill filed on behalf of himself and all others similarly situated, charged that the statute violates the Fourteenth Amendment of the Federal Constitution and two sections of the Constitution of Indiana. It averred, and the answer admitted, that, unless enjoined, appellants would institute prosecutions against appellee under certain sections of the act. After hearing, the District Court entered a perpetual injunction, holding the law offensive to the Federal and to the State Constitution.
The statute provides that it shall be unlawful for any person, firm, association, or corporation, foreign or domestic, to establish or operate any store3 within the state without first obtaining from the appellants a license, which must be renewed annually. It makes the operation of a store without a license a misdemeanor punishable by a fine of not less than $25 nor more than $100 for each day it is so operated.
Article 1, § 23, of the Constitution of Indiana,4 which the court below held the statute violates, seems to us not to set any different standard than does the Fourteenth Amendment. No decision of the Indiana courts is cited in support of the court's conclusion, and those referred to by appellants demonstrate that the section permits classification for purposes of taxation and that the same principles are applicable as under the Fourteenth Amendment. Kersey v. Terre Haute, 161 Ind. 471, 68 N. E. 1027; Gafill v. Bracken, 195 Ind. 551, 145 N. E. 312, 146 N. E. 109. Article 10, § 1,5 is declared by the Supreme Court of the state to be applicable only to the assessment made under a general levy, and not to occupation or license taxes. Thomasson v. State, 15 Ind. 449; Bright v. McCullough, 27 Ind. 223; Gafill v. Bracken, supra. We cannot, therefore, hold the statute repugnant to the clauses of the State Constitution on which the appellee relies.

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