I really don't think it's gonna get any clearer than the following opinion by the Supreme Court of California:
" The tax is placed upon those obtaining compensation for the use of the public highways. "
In re Bush, 6 Cal.2d 43
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In re Bush, 6 Cal.2d 43
[Crim. No. 3945. In Bank. April 1, 1936.]
In the Matter of the Application of C. E. BUSH for a Writ of Habeas Corpus.
COUNSEL
E. S. Williams for Petitioner.
U.S. Webb, Attorney-General, and John O. Palstine, Deputy Attorney- General, for Respondent.
OPINION .........................
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