Lawyers' Reports Annotated Volume 5

Lawyers' Reports Annotated 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. 1907 edition. Excerpt: ... Wash. 547, 47 L.R.A. 205, 58 Pac. 665, which held that, under an act which authorized a city to grant licenses for any lawful purpose, a license tax for the purpose of revenue could be imposed upon merchants who used trading stamps, although the question as to whether the furnishing of trading stamp was in itself a business, so as to be thus classified for the purpose of taxation, was not involved. In Tuscaloosa v. Holczstein, 134 Ala. 636, 32 So. 1007, it was held that, under authority given by the charter of a city to license milliners and any person or firm engaged in merchandising or carrying on any business of a mercantile character, an ordinance imposing a tax, in addition to the merchant's tax, upon merchants selling millinery, is void, as selling millinery is but one element of the business of a general drygoods merchant. The decision in this cas distinguished Mobile v. Richards, 98 Ala. 594, 12 bo. 793, which held that the business of selling liquor was not such a customarily inseparable and necessary element of the business of a wholesale grocer that a municipality could not legitimately separate them when united, and subject each to a distinct license taxation, where the charter of the municipality provided that th- general council might impose taxes upon all businesses, trades, and professions carried on in the city; and the decision also distinguished Mobile v. Craft. 94 Ala. 156, 10 So. 534, where, under a charter providing that the municipality might assess and collect a license tax from all persons carrying on any business, trade, or profession within the limits of the corporation, it was held that the city had authority to impose a special tax for retailing cigars as an element of the business of the wholesale and more

Product details

  • Paperback | 990 pages
  • 189 x 246 x 50mm | 1,728g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236538846
  • 9781236538840