City of St. Charles v. St. Charles Gas Co.

In this action the City of St. Charles seeks to recover from the St. Charles Gas Company, for the second half of 1942, the five per cent license tax ($1,706.07) provided by Ordinance 1787. The trial court found that the city was not entitled to recover. This court has jurisdiction of the appeal because the constitutionality of the ordinance is presented. However, it is our view that the merit of the appeal lies in the preliminary question of the city's authority to enact such an ordinance applicable to this company.

The ordinance imposes a five per cent gross receipts tax on "Every person now…