Reports of Cases Determined by the Supreme Court of the State of Missouri Volume 263
This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1915 edition. Excerpt: ...of the same kind of tax (by whatever name it be called) twice during the same period of time and from the same party. For this reason we should hold this ordinance void and refuse to enforce its iniquitous terms. II. Counsel for respondent seem loth to name the tax provided for in the ordinance. In one place distinguished counsel ask the ques Taxam-" 9' "Is the tax in u sti n t' ' Franehrse. Double. q 9 o an Occupa 1o" taxi" and then proceed to answer their own question by both "yes" and "no." Re spondent's Brief, p. 13. Following this double answer are these words: "The tax is levied upon the privilege of operating street cars upon the public streets, and has no relation whatever to the ownership of the power houses, tracks or even of the cars themselves." Later at page 22 they say under subhead E of point VIII: "The exaction in question here is a tax, not a fee exacted under the police power." Then under point IX, p. 22, they further say: "This tax is levied upon the privilege of operating street cars, and it is entirely proper to bring suit in one count for the tax upon that privilege for one quarter of the.year." If it is a tax upon the privilege of "operating street cars on the streets" in the city of St. Louis, the defendant is not only paying this tax under other ordinances discussed in our paragraph one, but it is likewise paying such a tax to the city under the general laws of the State upon this same privilege. The State law upon the subject of taxing franchises is short, and we quote it: "Sec. 11551. The franchises (other than the right to be a corporation) of all railroad, street railroad, bridge, telegraph, telephone, ...
- 189 x 246 x 17mm | 567g
- 13 Sep 2013
- United States
- black & white illustrations