In re Holman
Missouri Court of Appeals
Habeas Corpus. Original Proceeding, (1) The city has no power to levy a license tax in proportion to the gross receipts of a gas company. Const, of Mo., art. 10, • secs. 1, 4 and 5; Aft. 9, secs. 16-25; Art. 10, sec. 11; E. S. 1909, secs. 11384 and 11551; State v.' Eailroad Co., 196 Mo. 523; Cumberland Tel.
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Habeas Corpus. Original Proceeding, (1) The city has no power to levy a license tax in proportion to the gross receipts of a gas company. Const, of Mo., art. 10, • secs. 1, 4 and 5; Aft. 9, secs. 16-25; Art. 10, sec. 11; E. S. 1909, secs. 11384 and 11551; State v.' Eailroad Co., 196 Mo. 523; Cumberland Tel. Co. v. Hopldns, 90 S. W. 594; Eailroad v. Hoboken, 41 N. J. Law 79. (2) The city has ño power to levy, in addition to the taxes now paid, a license tax on the Laclede Gas Light Company alone which is not levied on all other corporations making a like use of the streets. Const, of Mo., art.…
1Opinion of the Court
REYNOLDS, P. J.,
(after stating the facts).— There are ten points made by learned counsel for petitioner: First, that the city of St. Louis has no power to levy a license tax in proportion to the gross receipts of a gas company. Second, the city has no power to levy, in addition to taxes now paid, a license tax on the Laclede Gas Light Company alone, which is not levied on all other corporations making a like use of the' streets. Third, that the five per cent, now paid upon gross receipts “by the electric companies of the city using its streets,” (italics ours) is not a license tax but a…
2Cases cited11 opinions
- Henry v. HenkelSupreme Court of the United States · 1914
- State ex rel. Wyatt v. AshbrookSupreme Court of Missouri · 1900
- City of St. Louis v. United Railways Co.Supreme Court of the United States · 1908
- City of St. Louis v. United Railways Co.Supreme Court of Missouri · 1915
- Kansas City v. GrushSupreme Court of Missouri · 1899
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3Cited by3 opinions
- City of St. Charles v. St. Charles Gas Co.Supreme Court of Missouri · 1945
- Union Electric Co. v. City of St. CharlesSupreme Court of Missouri · 1944
- Maryland Racing Commission v. Maryland Jockey ClubCourt of Appeals of Maryland · 1939