Howland v. City of Chicago
Illinois Supreme Court
Appeal from the Appellate Court for the First District; —heard in that court on appeal from the Criminal Court of Cook county; the Hon. Joseph E. Gaey, Judge, presiding. This is an action of debt for a penalty, brought against the defendant by the city of Chicago, and he was summoned to answer a charge of “keeping carriages and other vehicles for 'hire without a license for the same, in violation of section 1146 of the revised ordinances of the city of Chicago.”
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Appeal from the Appellate Court for the First District; —heard in that court on appeal from the Criminal Court of Cook county; the Hon. Joseph E. Gaey, Judge, presiding. This is an action of debt for a penalty, brought against the defendant by the city of Chicago, and he was summoned to answer a charge of “keeping carriages and other vehicles for 'hire without a license for the same, in violation of section 1146 of the revised ordinances of the city of Chicago.” The police justice found the defendant guilty as charged, and entered a fine against him of $50, which, on an appeal to the Criminal…
1Opinion of the CourtJustice Dickey
We think the exaction of this license fee may well be sustained as a tax upon that class of keepers of livery stables who keep carriages for hire. The constitution of 1818 contained, as a limitation upon the taxing power, the following: “That the mode of levying a tax shall be by 'valuation, so that every person shall pay a tax in proportion to the value of the property he or she has in his or her possession. ” In the constitution of 1848 this restriction was removed, and in its stead it was provided: “The General Assembly shall provide for levying a tax by valuation, etc., but the General…
2Cases cited1 opinion
- Wiggins Ferry Co. v. City of East St. LouisIllinois Supreme Court · 1882
3Cited by11 opinions
- Reif v. BarrettIllinois Supreme Court · 1933
- Harder's Fire Proof Storage & Van Co. v. City of ChicagoIllinois Supreme Court · 1908
- Bessette v. PeopleIllinois Supreme Court · 1901
- City of Carrollton v. BazzetteIllinois Supreme Court · 1896
- Bachrach v. NelsonIllinois Supreme Court · 1932
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