McWILLIAMS, Justice.
The issue posed by this writ of error is whether the ton mile tax as provided by C.R.S. '53, 13-5-23 (1960 Perm.Supp.) is applicable to certain motor vehicles owned by persons who are engaged in the business of operating feed lots where cattle are "finished" for market.
In 1961 Monfort Feed Lots, Inc., a Colorado corporation, S. Weisbert & Company, also a Colorado corporation, S. Weisbert & Company, a partnership, and Sam Weisbert...
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