Laprairie v. City of Hot Springs
Supreme Court of Arkansas
Appeal from G-arland Chancery Court; Jethro P. Henderson, Chancellor; The ordinance is void for the reasons that: 1. The act was void. 2. It was a special act. 3. If intended as a general act no method of adoption by counties or cities outside of Independence County was provided. 4. It was purely a revenue measure. 5. The occupations themselves could not be licensed, and if they were there was discrimination both in licensing and taxation. 112 Ark. 17. 6. The ordinance was a…
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Appeal from G-arland Chancery Court; Jethro P. Henderson, Chancellor; The ordinance is void for the reasons that: 1. The act was void. 2. It was a special act. 3. If intended as a general act no method of adoption by counties or cities outside of Independence County was provided. 4. It was purely a revenue measure. 5. The occupations themselves could not be licensed, and if they were there was discrimination both in licensing and taxation. 112 Ark. 17. 6. The ordinance was a violation of the law as being contrary to the general laws of the State. 7. ^ It is oppressive and a matter to which…
1Opinion of the CourtMcCulloch, C. J.
Appellants, who are citizens and taxpayers engaged in various business pursuits in the City of Hot Springs, instituted this action in the chancery court of Garland County to restrain the enforcement of an ordinance of the city council requiring'those who desire to operate certain lines of business to procure a license and pay the fee therefor. The contention is that it amounts to an occupation tax which the city has no power to impose. On final hearing of the cause, the chancellor decided that the ordinance was valid and dismissed the complaint for want of equity.
It is not contended by…
2Cases cited8 opinions
- Fort Smith v. ScruggsSupreme Court of Arkansas · 1902
- Western Union Telegraph Co. v. StateSupreme Court of Arkansas · 1907
- Taylor, Cleveland & Co. v. City of Pine BluffSupreme Court of Arkansas · 1879
- Young v. Red Fork Levee DistrictSupreme Court of Arkansas · 1916
- City of Little Rock v. PratherSupreme Court of Arkansas · 1885
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- City of Little Rock v. RainesSupreme Court of Arkansas · 1967
- Sims v. AhrensSupreme Court of Arkansas · 1925
- Cook v. BevillSupreme Court of Arkansas · 1969
- Pfeifer v. City of Little RockSupreme Court of Arkansas · 2001
- Special School District No. 33 v. HowardSupreme Court of Arkansas · 1916
6 more not listed; retrieve them via the Exa API.