DALEY, Justice.
Appellant seeks to overturn the judgment of the Washington County Court, upholding the constitutionality of Chapter 236, Title 32, commonly referred to as the Land Gains Tax. The State rested without introducing evidence in the lower court, relying on the presumption of constitutionality. Prior to judgment, a motion by the appellant to reopen was entertained by the court, and a transcript of a press conference by the Honorable Thomas P. Salmon, Governor...
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