Lent v. Portland
Oregon Supreme Court
From Multnomah: Alfred F. Sears, Jr., Judge. This is a suit by George P. Lent and others against the City of Portland and its officers to restrain the collection of a license tax assessed against plaintiffs as attorneys at law. An ordinance of the city ordains, among other things, that all persons practicing the profession of law in the city shall pay a quarterly license fee of from $1 to $15, depending upon their respective incomes for the preceding twelve months.
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From Multnomah: Alfred F. Sears, Jr., Judge. This is a suit by George P. Lent and others against the City of Portland and its officers to restrain the collection of a license tax assessed against plaintiffs as attorneys at law. An ordinance of the city ordains, among other things, that all persons practicing the profession of law in the city shall pay a quarterly license fee of from $1 to $15, depending upon their respective incomes for the preceding twelve months. The purpose of this suit is to enjoin the collection of such fees from the plaintiffs. There was a demurrer to the complaint,…
1Opinion of the Court
Mr. Justice "Wolverton,
after stating the facts, delivered the opinion.
1. Plaintiff’s counsel do not seriously controvert the doctrine that an attorney at law is subject to the imposition of a license tax by the legislature or by a. municipality having the requisite delegated authority therefrom, notwithstanding he has been duly licensed to practice law in all the courts of the state. True, such license is in a sense a regulation, its purpose being to fix a standard of learning and character for those desiring to engage in the practice, with the idea of protecting the public against the…
2Cases cited14 opinions
- People ex rel. Drake v. MahaneyMichigan Supreme Court · 1865
- Bank of Rome v. . the Village of RomeNew York Court of Appeals · 1858
- Hill v. HigdonOhio Supreme Court · 1855
- City of Newton v. AtchisonSupreme Court of Kansas · 1883
- Hines v. City of LeavenworthSupreme Court of Kansas · 1865
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3Cited by14 opinions
- Kadderly v. PortlandOregon Supreme Court · 1903
- Portland Van & Storage Co. v. HossOregon Supreme Court · 1932
- Nephi Plaster & Mfg. Co. v. Juab CountyUtah Supreme Court · 1907
- Terry v. CITY OF PORTLANDOregon Supreme Court · 1955
- City of Coos Bay v. Aerie No. 538 of Fraternal Order of EaglesOregon Supreme Court · 1946
9 more not listed; retrieve them via the Exa API.