OPINION OF THE COURT
ROBERTS, Justice.
This case presents the question whether an increased Corporate Net Income Tax rate (12%), enacted on December 31, 1969, but effective retroactively to any income earned during a calendar or fiscal year which began on or after January 1, 1969, subjects a corporate taxpayer which ceased doing business on August 12, 1969, but was not dissolved in 1969, to nonuniform taxation solely because some other corporate taxpayers...
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