Clark v. City of Greenville

It is provided by section 112 of the Eevenue Act of 1939, that every person, firm or corporation engaged in the retail coal or coke business shall apply for and procure from the Commissioner of Eevenue a State license, and shall pay for such license for each city or town in which such coal or coke is sold or delivered, as follows:

3. “In cities or towns of 5,000 and less than 10,000 population, $25.00.”

4. “In cities or towns of 10,000 and less than 25,000 population, $50.00.”

It is further provided that no county shall levy any license tax on the business taxed under this section, but cities…