Railway Express Agency v. Mike Holm

L. 1929, c. 361, imposing motor vehicle tax on cars taxed on gross earnings basis, held unconstitutional. L. 1929, c. 361, subjecting motor vehicles using the public highways of this state owned by companies whose property in this
state is taxed on the basis of gross earnings to a registration tax as provided by statute for the registration and taxation
of motor vehicles and providing that the tax on the basis of gross earnings paid by any such company shall be in lieu of all
other taxes upon its property "except motor vehicles using the public highways of this state," is held to be unconstitutional.