Court Opinion

ID: 9813027
Source: CourtListenerOpinion
Date Created: 2023-08-31 22:53:57.396378+00
Date Added: 2024-06-11T15:27:39.354718
License: Public Domain

Stacy, C. J.,
concurring: It is provided by section 162,'chapter '80, Public Laws 1927, that any person, firm, corporation or association operating or maintaining within this State, under the same general management, supervision or ownership, six or more stores or mercantile establishments, shall pay a license tax of $50 for each such store or mercantile establishment so operated or maintained in this State.
It will be observed that the tax in question is not laid on chain stores per se nor on the business of operating chain stores. It is directed only against the operation or maintenance, within this State, of six or more stores, or mercantile establishments, under the same general management, supervision or ownership. Five qr any less number of such stores or establishments may be operated' or maintained free from any tax under the statute, but- if the ffumber be’ increased to six, then not only- is the sixth one taxed, but the first "five- also. Hence the tax would seem to be directed against six or more stores or mercantile establishments operated or maintained under the same general management,- supervision- or ownership. Any number of stores may be maintained as chain stores without liability to the tax, provided not more than five are operated under the same general management, supervision or ownership. This, to my mind, is an arbitrary distinction and denies to the plaintiffs the-equal protection of the laws. . ..