Legal Opinion
Cordell v. Commonwealth ex rel. City of Prestonsburg
Court of Appeals of Kentucky
Decided January 23, 1953PublishedCited by 6 opinions
1Opinion of the Court
DUNCAN, Justice.
These consolidated appeals challenge the validity of an ordinance enacted by the city council of the city of Prestonsburg. The ordinance imposes a license tax upon all persons, other than those having an established business within the city, who engage temporarily in the sale of goods, wares, or merchandise, including photographs.
The appellants, as agents for Olan Mills, Inc., came into Prestonsburg and took orders for photographs. Upon taking the *485order, tla'c agent delivers to the customer a coupon, which amounts to an acceptance of the order, and collects 50 cents,…
2Cases cited5 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Nippert v. City of RichmondSupreme Court of the United States · 1946
- Lucas v. City of CharlotteCourt of Appeals for the Fourth Circuit · 1936
- City of Winchester v. Lohrey Packing Co.Court of Appeals of Kentucky · 1951
- Wagner v. City of CovingtonCourt of Appeals of Kentucky · 1917
3Cited by6 opinions
- Commonwealth v. Olan Mills, Inc.Supreme Court of Virginia · 1955
- Olan Mills, Inc. v. City of Cape GirardeauSupreme Court of Missouri · 1954
- Olan Mills, Inc. v. City of ElizabethtownCourt of Appeals of Kentucky (pre-1976) · 1954
- Olan Mills, Inc. v. City of NicholasvilleCourt of Appeals of Kentucky · 1955
- Mills v. Town of KingstreeSupreme Court of South Carolina · 1960
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