Cigar Co. v. Cooper

The question raised in this case and the one heard with it (Badget & French v. Cooper, Clerk), is whether one who is licensed to do other mercantile business and saloon business, is liable for the privilege tax on “cigar stands,” where such stand or place of selling cigars to consumers is kept in connection with other business, for the doing of which plaintiff had license.

*473The Act" of 1897, Ch. 2, Sec. 4, levied a privilege tax on ‘ ‘ cigar stands. ’ ’ The amount of the tax was graded according to population of the place of sale, viz.: In cities, towns, and taxing districts of 20,000…