151 Tenn. 99 | Tenn. | 1924
delivered the opinion of the Court.
The act of 1919 provides for a tax, or fee, on all automobiles or other vehicles propelled by mechanical powey, including trucks, of fifty cents per rated horse power, and it further provides, as follows:
*101 “For all motor trucks, freight or passenger . . . an additional fee of five ($5) dollars per ton for each ton carrying capacity (factory rating).”
Are ears of the type used by complainant to be taxed as “motor trucks” under this section? We agree with the chancellor that they are not to be so classified and taxed. As already suggested, the manufacturer makes a classification of ears made and. sold by it, and clearly complainant’s cars do not come within the manufacturer’s classification of trucks. That the legislature intended to follow the manufacturer’s classification is-indicated by the direction which the statute gives that “factory rating” shall be the basis used in fixing the tonnage.
While these cars are used as converted by the owner for the carrying of small packages, the limited weight and bulk of the packages thus carried is not suggestive of the common conception of truck hauling. It is quite apparent that the legislature intended to recognize and deal with two distinct classifications of motor propelled vehicles. One, the automobile as commonh known, and associated always with ideas of rapidity of movement and physical comfort; second, the truck, quite generally associated with the ideas of strength, weight, carrying capacity, slow speed, and consequent extra road wear. All definitions of the word “truck” carry clearly these ideas of the vehicle thus described.
Despite the fact that it is used chiefly for commercial purposes, and occasionally conveys small or light weight packages to customers, the especial type of cars described in the stipulation is in none of the above particulars of the “truck” class; the sole differentiation from'the au
The decree of the chancellor will be affirmed.