(DOWNLOAD) "State v. Salter" by Supreme Court of Washington # eBook PDF Kindle ePub Free
eBook details
- Title: State v. Salter
- Author : Supreme Court of Washington
- Release Date : January 21, 1937
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 50 KB
Description
This action challenges the constitutionality of chapter 228, Laws of 1937, an act levying an excise tax on Private Motor Vehicles. The salient features of the act, in so far as we are here concerned, are as follows: After defining the term private motor vehicle in section 1, it is provided in section 2 that an excise tax shall be imposed for the privilege of using any private motor vehicle in the amount of one and one-half (1.5) per centum of the fair market value of such vehicle. Section 6 provides that the tax imposed shall be in addition to all other licenses and taxes otherwise imposed, but declares: Such vehicles are hereby exempted from all ad valorem taxes for state, county or municipal purposes. The act further provides (section 5) that the county auditor shall collect the tax and remit (section 9) it to the state treasurer. The latter section further provides: All revenue derived from the tax imposed by this act shall upon receipt thereof be credited * * * to the state school equalization fund. Section 10 provides that dealers stocks of such motor vehicles shall be listed by county assessors and assessed for ad valorem taxes as other personal property. Section 11 provides that the first tax to be exacted by the act shall be for the calendar