Hager v. Walker
Court of Appeals of Kentucky
CASE 1. — ACTION BY ED'E. WALKER AND OTHERS AGAINST S. W. HAGER, STATE AUDITOR TO ENJOIN THE COLLECTION OF A LICENSE TAX ON REAL ESTATE AGENTS. — Appeal from Kenton Circuit Court. W. McD’Shaw, Circuit Judge. Judgment for plaintiff, defendant appeals — POINTS AND CITATIONS. 1. The provision of the Revenue Act of March 15, 1906, requiring real estate agents in towns and cities- to pay certain license fees, imposes a tax and is not merely a police regulation.
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CASE 1. — ACTION BY ED'E. WALKER AND OTHERS AGAINST S. W. HAGER, STATE AUDITOR TO ENJOIN THE COLLECTION OF A LICENSE TAX ON REAL ESTATE AGENTS. — Appeal from Kenton Circuit Court. W. McD’Shaw, Circuit Judge. Judgment for plaintiff, defendant appeals — POINTS AND CITATIONS. 1. The provision of the Revenue Act of March 15, 1906, requiring real estate agents in towns and cities- to pay certain license fees, imposes a tax and is not merely a police regulation. (Tiedeman’s Limitation of Police Power, sec. 101, pp. 273, 278- Bessette v. People, 193 111. 334 (56 L. R. A. 588); Royall v. Virginia,…
1Opinion of the Court
Opinion op the Court by
Judge Carroll
Affirming.
This action was brought by the several appellees, who were engaged in carrying on the business of real, estate agents in the cities of Covington and Newport, both of which are cities of the second class, and in the city of Ludlow, a city of the fourth class, to enjoin the collection of a license tax imposed upon real estate agents by the revenue act of March 15, 1906. Acts 1906, p. 88, e. 22. Subdivision 4, art. 12, section 1, of this act contains this provision: “Before engaging in any oceupation or selling any article named in this subdivision…
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