Roe v. City of Jacksonville

December 22, 1924, the city council of the city of Jacksonville passed an ordinance, section 1 of which provided: “That every owner of a wagon, motor vehicle, motor bicycle or other vehicle, who, if a natural person or persons, resides within the corporate limits of the city of Jacksonville, Illinois, or who, if a firm or corporation, maintains and conducts its principal place of business in Illinois within the corporate limits of the said city of Jacksonville, Illinois, shall be required to pay each year to the city of Jacksonville, Illinois, a tax or license fee for the use of each such…