Daily v. City of Owensboro

Opinion of the Court by

Judge Richardson

Affirming.

An ordinance of the city of Owensboro, a city of the third class, embracing a population of 26,000 inhabitants with corporate limits covering an area of about three square miles, levied an annual license tax of $5 on each owner, residing within the city, of each automobile operated “except for hire.” The validity of the ordinance is assailed on the ground it is a revenue measure in that it states the purpose for which the license fee is levied and collected was for “the general fund.” It is conceded that by an appropriate ordinance, in the…