City of Coos Bay v. Aerie No. 538 of Fraternal Order of Eagles

One of the principal questions involved on this appeal is whether ordinance No. 1590, passed by the city of Marshfield on March 13, 1944, is repugnant to and incompatible with the statutes of the state of Oregon relating to the regulation and control of traffic in alcoholic beverages. This ordinance, as far as material here, reads as follows:

“Section 6. There are hereby levied and shall be collected quarter-annual occupation taxes upon the persons on account of the business activities and in the following amounts, to-wit:

“Upon persons engaged in and carrying on the business of operating…