Scriven v. City of Lebanon

The opinion of the court was delivered by

Dawson, J.:

The’plaintiff appeals from a decision of the district court which denied him an injunction to restrain the enforcement of a city ordinance imposing an “occupation tax” *603of $250 per annum on all places of business in Lebanon where “cider,” “near-beer” or “two per-cent” was kept for sale, sold, bartered or given away.

The plaintiff has conducted a restaurant, confectionery and soda fountain business in Lebanon, a city of the third class, for several years, and sells sweet cider as a part of that business. His sales of cider amount to two kegs…