Rock Island Lumber & Coal Co. v. E. A. Wales Mill Co.

The opinion of the court was delivered by

Bueoh, J.:

The action was one to foreclose a mechanic’s lien. The defense was that the lien was filed for building material sold by the plaintiff at a time when it had not complied with the provisions of a license-tax ordinance of the city in which plaintiff did business. Judgment was rendered for the defendant, and the plaintiff appeals. The ordinance reads as follows:

“Section 1. An annual license tax is imposed upon all persons doing business within the limits of the city of Harper, in the county of Harper, and the state of Kansas, in the following…