National Bond & Investment Co. v. Commissioners of Sinking Fund

• Opinion of the Court by

Hobson, Commissioner

Affirming.

Section 3011a, Ky. Stats., provides:

‘ ‘ The general council may by ordinance provide, in addition to ad valorem taxation for licensing any business, trade, calling, occupation or profession, and the using or holding or exhibiting any animal, article or other thing, whether the same were or were not heretofore enumerated in any statute, and may fix in each case a license fee, all such fees to be paid into the sinking fund of such city. ’ ’

Pursuant to the statute, the city of Louisville enacted a license ordinance, two sections of which are…