Saks v. Mayor of Birmingham
Supreme Court of Alabama
Appeal from the Criminal Court of Jefferson. Tried before the Hon. Samuel E. Greene. The appellant was convicted of violating 1 ‘An ordinance to prescribe and fix licenses for the businesses, occupations and professions in Birmingham, Ala., for the year 1896.’' On the trial of the defendant in the criminal court of Jefferson county it was shown that the defendant gave in and was assessed for city taxes on a stock of goods to the amount of $18,000, on which was levied taxes…
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Appeal from the Criminal Court of Jefferson. Tried before the Hon. Samuel E. Greene. The appellant was convicted of violating 1 ‘An ordinance to prescribe and fix licenses for the businesses, occupations and professions in Birmingham, Ala., for the year 1896.’' On the trial of the defendant in the criminal court of Jefferson county it was shown that the defendant gave in and was assessed for city taxes on a stock of goods to the amount of $18,000, on which was levied taxes of one-half of 1 per cent., the full amount allowed by law to be assessed against property in the city of Birmingham. It…
1Opinion of the CourtColeman, J.
The defendant was convicted of doing .business as a retail and furnishing merchant, without first taking out the license required by the city ordinance for doing such business. It is conceded that- he violated the ordinance, which imposed R privilege license upon every retail and furnishing merchant. As we understand the argument of counsel for appellant, it admits that the city has authority to fix a license tax according to the value of the stock of goods employed in the business, but contends that the ordinance is invalid for the reason that the privilege 'tax is unequal and…
2Cases cited3 opinions
- Ex parte City Council of MontgomerySupreme Court of Alabama · 1879
- Holt v. Mayor of BirminghamSupreme Court of Alabama · 1895
- City of Anniston v. Southern Railway Co.Supreme Court of Alabama · 1896
3Cited by9 opinions
- Ex Parte LemonCalifornia Supreme Court · 1904
- Mayor of Birmingham v. GoldsteinSupreme Court of Alabama · 1907
- McGrath v. City of ChicagoIllinois Supreme Court · 1923
- State v. ParkerAlabama Court of Appeals · 1912
- Warrior Water Co. v. LongSupreme Court of Alabama · 1928
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