Kansas City v. Richardson
Court of Appeals of Kansas
Appeal from Jackson Criminal Court. — Hon. John W. Wofford, Judge. (1) Tax in controversy is triple taxation. The laundry company in question pays an ad valorem tax upon all its property, real and personal, including the wagon in question ; second, it pays a license on its occupation as a laundryman; third, the ordinance requires it to pay a license tax on each one of its vehicles. (2) License tax is usually on an occupation. This is a tax 'on property, not on an occupation.
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Appeal from Jackson Criminal Court. — Hon. John W. Wofford, Judge. (1) Tax in controversy is triple taxation. The laundry company in question pays an ad valorem tax upon all its property, real and personal, including the wagon in question ; second, it pays a license on its occupation as a laundryman; third, the ordinance requires it to pay a license tax on each one of its vehicles. (2) License tax is usually on an occupation. This is a tax 'on property, not on an occupation. (3) Taxes on vehicles to repair streets are partial, not uniform, and not warranted by the Constitution or city…
1Opinion of the CourtSmith, P. J.
By section 1, article 3 of the Kansas • City charter of 1889, it was provided that the mayor and common council should have the power by ordinance “'to license, tax and regulate . . , hansom cabs, hackney coaches, carriages, barouches, buggies, wagons, omnibuses, carts, drays, job wagons, and all other vehicles; lenders of money on chattel mortgages; to fix the rates for carriage of persons and of wagonage, drayage and cartage, and regulate the width of tires of all vehicles for heavy transportation,” etc. Later on, the said plaintiff city passed an ordinance, by the first section of which it…
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