State ex rel. Wyatt v. Ashbrook
Supreme Court of Missouri
Appeal from Buchanan Circuit Court. — Son. A. M. Woodson, Judge. (1) The first objection made in the lower court was that “a license fee so large as to become an exaction for revenue, is a tax. A license may be imposed: 1, for regulation; 2, for revenue; 3, to give monopolies; 4, for prohibition,” and it may be imposed for any one or all of these purposes at the same time.
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Appeal from Buchanan Circuit Court. — Son. A. M. Woodson, Judge. (1) The first objection made in the lower court was that “a license fee so large as to become an exaction for revenue, is a tax. A license may be imposed: 1, for regulation; 2, for revenue; 3, to give monopolies; 4, for prohibition,” and it may be imposed for any one or all of these purposes at the same time. Cooley on Tax., p. 403. “A license is a privilege granted by the state usually on the payment of a valuable consideration, though this is not essential. The thing to be done may be something lawful in itself, and only…
1Opinion of the CourtRobinson, J.
This is a proceeding by mandamus, commenced by the relator in the Buchanan Circuit Court, for the purpose of compelling the auditor, treasurer and comptroller of the city of St. Joseph, the defendants herein, to issue to him a merchant’s license to conduct a department store in said city. The defendants had refused to issue the license applied for, unless the relator would first pay into the city treasury two-thirds and into the State treasury one-third of the amount required to be so paid by section 6 of what is known as the anti-department store act, approved May 16, 1899 (Laws 1899, p.…
2Cited by64 opinions
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