American and English Corporation Cases Volume 5

American and English Corporation Cases Volume 5

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1885 edition. Excerpt: ... is liquor dealers; that the act in question imposes a minimum tax of $150 on the venders of malt liquors, and $500 on the venders of other intoxicating liquors, and it is therefore not uniform as to the class upon which it operates, and hence unconstitutional. Conceding, for the purpose of the argument, that the license fee exacted by the act in question is a tax, within the meaning of the constitution, we are of opinion that the act is not in conflict with the rule of uniformity as to the class upon which it operates. The term liquor dealers, used in the section above of the constitution, is, as we regard, used in a generic sense. There may be different classes and varieties included under the general description, liquor dealers," and we think it is competent for the general assembly to classify the difierent kinds of liquor dealers included in the general description as used in the constitution, and impose differential taxes upon such classes---that the rule of uniformity in taxation would not be violated so long as the tax imposed is the same upon all the members of the particular class. The line of division into classes here made, based upon the sale of malt liquors as distinguished from more intoxicating drinks, if viewed as for taxation, is a quite natural and a reasonable one, and not out of harmony, in our view, with any feature of the constitution in respect of taxation. But, however, as license fees, in regulation of the trafiic in intoxicating liquors, the sums required to be paid by the act in question find abundant justification in former decisions of this court: City of East St. Louis 21. I/Vehrung, 46 Ill, 392; East St. Louis v. Trustees of Schools, I02 id. 489; Wiggins Ferry Co. 2/. East St. Louis, more

Product details

  • Paperback | 274 pages
  • 189 x 246 x 15mm | 494g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236641825
  • 9781236641823