State ex rel. School District of Lincoln v. Aitken

Sullivan, J.,

dissenting.

I do not concur in the judgment. I think the fund in controversy came into the hands of respondent as the result of an exercise of the taxing power by the city authorities, and not as the result of an attempt to regulate and license occupations. It seems to me that the opinion gives too much importance to matters of form and too little to matters of substance.