James Clark McReynolds,
Bekins Van Lines v. Riley — Opinion of the Court
“ Appellants, as common carriers, are engaged in transporting freight by motor vehicles for hire along public highways between fixed termini and over regular routes within California. The 1926 amendment to the Constitution and the statutes of that state lay upon such carriers a tax of 5 per cent. of their gross receipts in lieu of all other taxes, while other freight carriers, common and private, by motor vehicles, are subjected to different and, it is alleged, less burdensome taxation. Const. Cal. art. ”
