“ The first of the objections made to the tax is that it was assessed on a basis which the statute does not authorize or sanction. Of course, if this be so the tax must fall, and the other objections need not be considered. The statute does not prescribe a single or unvarying basis whereon the tax shall be assessed, but designates several bases and defines the particular situation in which each shall be applied. Where the business of the corporation is wholly within the state the tax is to be computed according to the 'capital actually invested' in the business. ”

“ To refuse to give force and vitality to a provision of law is one thing, and to refuse to read it is a very different thing. It is by a mere figure of speech that we say an unconstitutional provision of a statute is 'stricken out.' For all the purposes of construction it is to be regarded as part of the act. ”

“ Where the business is partly within and partly without the state the computation is to be based on a proportion of the company's 'entire stock and bond issues,' which is to be taken as representing the 'investment within the state.' But the proportion is to be determined by standards which vary materially. ”