City of Central v. Axton

Opinion by

Mr. Justice Sutton.

This writ of error involves the question of whether the City of Central was authorized under its charter to enact an ordinance imposing an occupational tax on the business of William L. Axton. The parties are here in the same order as in the trial court where the City was plaintiff and Axton defendant. We will so refer to the parties.

The City was incorporated by virtue of a charter granted by the Territorial Legislature in 1864. Under C.R.S. ’53, 139-1-1, a city or town incorporated previous to July 3, 1877, can choose to retain its charter organization and…