delivered the opinion of the Court.
This is a proceedings under the Declaratory Judgments Act, Code 1932, section 8835 et seq., brought by the Game and Pish Dirеctor against certain fur dealers in Lincoln County. The question presented is the constitutionality of chapter 747 of the Private Acts of 1937. The complainant is interested in having the Act stricken down, and defеndants are interested in having it upheld. The parties are, therefore, entitled to a ruling under the deсlaratory judgments statute.
The chancellor held chapter 747 of the Private Acts of 1937 to be in all rеspects valid and constitutional and complainant has appealed. The captiоn and section 1 of the said Act of 1937 are as follows:
“An Act to regulate hunting, fishing and trapping and to reliеve persons from purchasing licenses to buy and/ or sell furs of wild animals in counties having a population of not less than 25,400 nor more than 25,450, un *390 der the .Federal Census of 1930 or any subsequent Federal Census.
“Sec. 1. Bе it enacted by the G-eneral Assembly of tbe State of Tennessee, That hereafter, no license shall be required of any person to hunt, fish or trap, or to buy and/or sell furs of wild animals.”
Section 2 of the Aсt forbids hunting, fishing or trapping upon the premises of another without permission. Section 3 clothes sheriffs, dеputies and constables with the authority of game wardens under general laws. Section 4 makes it lawful for any person at any time to take fish with hook and line with natural or artificial bait or snatch hook. Section 5 extends the trapping or hunting season provided by the general law for fur-bearing animals, and sеction 6 legalizes the shooting or taking of rabbits and squirrels by residents of the county during any month in the year.
The dеfendants undertake to justify this Act of 1937 under Article 11, Section 13, of the Constitution as follows :
“The General Assembly shall have power to enact laws for the protection and preservation of game and fish within the State, and such laws may be enacted for and applied and enforced in particulаr counties or geographical districts .designated by the General Assembly.”
It is rather difficult to see how any provision of this statute tends toward the protection and preservation of game and fish. Howеver, it is only necessary to consider section 1 undertaking to relieve those who hunt, fish, trap, buy or sell furs frоm taxation.
Chapter 84 of the Public Acts of 1937 is an Act to regulate hunting and fishing in Tennessee and containing рrovisions for the preservation and protection of wild *391 animals, wild birds, and fish within the State and to establish and maintain game preserves and fish hatcheries. Funds raised under the provisions of this Act are used for purposes of its enforcement; for purchasing land for game farms, reservations, fish hatcheries оr feeding ponds; for constructing suitable buildings, ponds and propagation pens; for purchasing and рropagating game birds, game animals and game fish; and for other purposes in which the people of the entire State are interested.
Section 31 of chapter 84 of the Public Acts of 193? is as follows :
“That for the purpose of providing revenue to carry out the provisions of this Act, there is hereby imposed upon each person, firm, or corporation engaged in the business of buying, selling, stоring, receiving, or having in possession, for commercial purposes, any green hides, raw furs or pеlts of wild animals, a privilege tax measured as follows:
“On each opossum hide.$ .03
‘ ‘ On each muskrat hide.05
‘ ‘ On each skunk hide.05
“On each weasel hide.03
“On each raccoon hide.10
‘ ‘ On each mink hide.15
“Oin each otter hide.25
‘ ‘ On each gray fox hide.10
“On each red fox hide. 25
“Said tax shall be paid and the stamps hereinafter provided for affixed by the person, firm, or corporation first having possession and ownership of such green hides, raw furs, or pelts, whether such possessor or owner be wholesaler or wholеsalers, jobber or jobbers, retailer *392 or retailers, after the same shall have come to rеst in this State, and intended to be sold, transferred, conveyed, and distributed in this State or shipped ont of this State.”
No reason occurs to us to justify a law that relieves fur dealers in Lincoln County from the tax above levied, at the same time leaving all other fur dealers in the State subject to the tax. Palpably а special privilege is by such an Act conferred on Lincoln County fur dealers and an arbitrary discriminаtion made against fur dealers in other counties. Such an Act is condemned by Section 8 of Article 1 and Section 8 of Article 11 of the Constitution of Tennessee.
As heretofore said, it is unnecessary to gо beyond section 1 in the consideration of chapter 747 of the Private Acts of 1937. Section 1 of the Act cannot well be elided. The caption of the Act provides that it is one “to relieve рersons from purchasing licenses to buy and/or sell furs of wild animals.” We cannot say that the Act would havе been passed without this exemption in favor of Lincoln County fur dealers. Indeed, it is not improbable that the fur dealers secured the passage of the Act.
The decree of the chancellоr will he reversed and a declaration made here in accordance with the views above expressed.