VAUGHN, Judge.
We limit our consideration to the Federal constitutional question decided at trial.
In Section 3 of Chapter 1075 of the Session Laws of 1969, the General Assembly enacted the "Soft Drink Tax Act." The Act was ratified on 27 June 1969. G.S. § 105-113.45, a part of that Act, among other things, levies a soft drink excise tax at the rate of one cent on each bottled drink. G. S. § 105-113.51, also part of the Act, requires that the payment...
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