State ex rel. the School District v. Boyd

Sullivan, O. J.

The only question to be decided in this case is whether certain moneys collected by the respondent as treasurer of the' city of Auburn are license moneys, within the meaning of section 5, article 8, of the constitution. The fund in controversy was raised under an ordinance whose object, as expressed in its title, was to impose “an occupation tax on certain occupations or businesses.” By. the third section of this ordinance it is made unlawful for any person, *830firm or corporation to engage in any of the occupations upon which a tax is imposed, until the tax has been first paid…