Town of Magnolia v. Sharman & Co.
Supreme Court of Arkansas
APPEAL from Columbia Circuit Court. Hon. C. E. Mitchel, Circuit Judge. There are two questions involved in this case, to-wit: First — Had the town council of Magnolia authority to adopt and enforce the ordinances and collect the license taxes thereunder demanded and paid ? Second — If the exactions were unlawful did or did not .appellees pay the same voluntarily, that is to say, was the compulsion shown by the pleadings and testimony sufficient to render the payment…
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APPEAL from Columbia Circuit Court. Hon. C. E. Mitchel, Circuit Judge. There are two questions involved in this case, to-wit: First — Had the town council of Magnolia authority to adopt and enforce the ordinances and collect the license taxes thereunder demanded and paid ? Second — If the exactions were unlawful did or did not .appellees pay the same voluntarily, that is to say, was the compulsion shown by the pleadings and testimony sufficient to render the payment involuntary in the legal sense? It is admitted that the town of Magnolia has no authority by its charter to deal with the liquor…
1Opinion of the Court
ITon. O. B. Moore, Sp. J.
On the-,'1879, the town council of the town of Magnolia adopted an ordinance requiring a license tax to be paid for the purpose of selling liquors by the quart as a druggist in said town for the year 1880.
The license tax for that year appellees paid under formal protest, as recited in the receipt therefor, dated January 1, 1880, to the constable and revenue collector of the town, amounting to the sum of $50, as stated in the account sued on, and on the 3d of January,- 1881, the town council adopted another similar ordinance, numbered 50, requiring license from persons…
2Cases cited4 opinions
- Hubbard v. BrainardSupreme Court of Connecticut · 1869
- First National Bank v. WatkinsMichigan Supreme Court · 1870
- First National Bank v. Mayor of AmericusSupreme Court of Georgia · 1881
- Tuttle v. EverettMississippi Supreme Court · 1875
3Cited by9 opinions
- Brunson v. Board of DirectorsSupreme Court of Arkansas · 1913
- Marianna v. VincentSupreme Court of Arkansas · 1900
- Helena v. DwyerSupreme Court of Arkansas · 1898
- Hostetler v. HarrisNevada Supreme Court · 1921
- Horgan v. TaylorSupreme Court of Rhode Island · 1914
4 more not listed; retrieve them via the Exa API.