Phillips v. City of Mobile
Supreme Court of the United States
ERROR TO THE SUPREME COURT OP THE STATE OP ALABAMA. The plaintiff in error herein seeks to reverse a judgment of the Supreme Court of Alabama which reversed a judgment in his favor given by the City Court of Mobile.
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ERROR TO THE SUPREME COURT OP THE STATE OP ALABAMA. The plaintiff in error herein seeks to reverse a judgment of the Supreme Court of Alabama which reversed a judgment in his favor given by the City Court of Mobile. The action was brought in the City Court by the city of Mobile, by'a written complaint, wherein the city sought to recover from the plaintiff in error (defendant ip that court) the sum of fifteen dollars, the amount of the fine imposed upon him by the recorder for the violation of what is teamed the license ordinance of the city, approved March 14, 1904; by failing to obtain and…
1Opinion of the CourtJustice Peckham
The .plaintiff in error asserts, that a. license, tax, such as is provided in this ordinance, is a tax upon the seller of the goods under the license, and therefore a tax upon the goods themselves (Kehrer v. Stewart, 197 U. S. 60), and as they were brought into the State from another • State they cannot be taxed in their original packages, even under the Wilson Act, August 8, 1890, c. 728, 26 Stat. 313. The Ordinance, it is said, is in the nature of a revenue act, and was not. enacted in the exercise of the police powers of the State through the city. The Wilson Act provides that the liquors,…
2Cases cited9 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Barbier v. ConnollySupreme Court of the United States · 1884
- Mayor of New York v. MilnSupreme Court of the United States · 1837
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- Vance v. W. A. Vandercook Co.Supreme Court of the United States · 1898
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- Harrison v. Wyoming Liquor CommissionWyoming Supreme Court · 1947
- State v. GrierNew York Court of General Session of the Peace · 1913
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