City of Sacramento v. California Stage Co.
California Supreme Court
Appeal from the County Court of Sacramento County. This was an action for the recovery of a license tax claimed by the plaintiffs under the provisions of an ordinance of the city, which is as follows: “ Sec. 22. Every person, company corporation or co-partnership firm engaged in the business of carrying passengers to and from the City of Sacramento, for hire, by means of stage or stages, coach or coaches, or other modes of land conveyance, shall pay for a license to do the…
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Appeal from the County Court of Sacramento County. This was an action for the recovery of a license tax claimed by the plaintiffs under the provisions of an ordinance of the city, which is as follows: “ Sec. 22. Every person, company corporation or co-partnership firm engaged in the business of carrying passengers to and from the City of Sacramento, for hire, by means of stage or stages, coach or coaches, or other modes of land conveyance, shall pay for a license to do the same as follows.” Plaintiffs had judgment, and the defendants appealed. The other facts appear in the opinion of the…
1Opinion of the CourtBaldwin, J.
Under a provision of the City Charter, the authorities have power “ to levy and collect a license tax on theatres, and on trades, professions and business,” etc. Under this section of the Charter, they imposed the tax on the defendants, who are a Company whose office and place of business is in the city, but whose business is the carriage of passengers from and to the city. The question is made whether, inasmuch as the larger portion of this work of transportation is done without the territorial limits of the city, the authorities have a right to levy this tax upon them; and, on this…
2Cited by15 opinions
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