State v. Lawrence

Citations

• 108 Miss. 291
• 66 So. 745

Syllabus

<p>1. Licenses. Vehicle taxes. Validity. Constitutional law. Class leg- ■ islation. Classification. Uniformity.</p> <p>The legislature has full power over the public roads, and can make all needful regulations concerning the use thereof, and can provide means by which they may be improved and kept up, and hence had the power to enact Laws 1914, chapter 120, section 2, imposing a privilege tax upon automobiles and motor cycles for the use of the public roads and directing the payment thereof into the road fund.</p> <p>2. Constitutional Law. Class legislation. Classification.</p> <p>The classification of the vehicles in the Laws 1914, chapter 120, section 2, is reasonable and proper and not objectionable as class, legislation.</p> <p>8. Constitutional Law. Discriminatory legislation.</p> <p>The fact that Laws 1914, chapter 120, section 2, permits a nonresident, who has complied with the laws of his state as to registration of his vehicles, to drive the same in this state for 60 days, without paying the tax or registration fee therein provided for, does not invalidate the law as discriminating against a resident of this state.</p> <p>4. Licenses. Vehicle tax. Uniformity.</p> <p>The equality and uniformity clause of the Constitution applies only to ad valorem taxes, for general purposes and the tax imposed by Laws 1914, chapter 120, section 2, upon the privilege of driving motor vehicles any cycles being purely a privilege tax, is not violative of the equality and uniformity clause of the Constitution.</p>