Link v. Commonwealth

Opinion of the Court by

Judge Thomas

Affirming.

The General Assembly at its 1920 session enacted chapter 158, page 678 of the published acts of that session, which was a wholly independent act and imposed an annual license tax on certain named avocations and professions, including those “of doing business as a loan company, ’ ’ the amount of the annual tax on such a business being fixed at $250.00. Appellant, A. M. Link, prior and subsequent to that time was and has been individually engaged in that business in the city of Louisville, and he declined to pay the tax for two of the years since the…