Healy v. City of Covington

Opinion op the Court by

Morris, Commissioner

Affirming.

On March 28, 1946, appellee Board passed an ordinance levying occupational taxes on persons, firms and corporations engaged in trade, business and professions, fixing amounts, time of payments and penalties for failure to pay. Sec. 103 levied a tax of $25 on each person engaged in the practice of law, an increase over that fixed by prior ordinance. Appellant, engaged in the practice of law, conceiving the ordinance to be invalid, a few days after the tax due date filed petition making the city, its commissioners, and other functional…