COCHRAN, District Judge.
I feel constrained to dissent from the majority opinion of the court.
Certainly the step-up in rate of tax as compared with that in volume of sales may be so great as to be arbitrary and unreasonable. It seems to me that such is the case here. The tax imposed for sales amounting to $400,000 is $200, and for those amounting to $1,000,000 plus is $10,000. The percentage of step-up in volume was 250 — in tax imposed 5,000 per cent...
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