Firestone v. City of Cambridge

Three questions are presented hy the record in this case: First, has a municipality power to require the owners of automobiles, used for private and not for commercial purposes, to pay a license fee as a prerequisite to the use of such motor vehicle on the streets of such municipality? Second, are the fees exacted by the ordinance in question license fees, or do they constitute an excise tax? Third, if they constitute an excise tax, are Ohio municipalities authorized to exact and collect the same?

Counsel for the municipality claim authority is conferred to enact and enforce the provisions of…