Davis v. Ogden City

LATIMER, Justice.

This proceeding was instituted to prohibit Ogden City, Utah, from levying and collecting a license tax upon attorneys engaged in practicing law within its corporate limits. A temporary writ of prohibition was issued and plaintiff seeks to have the same made permanent.

Plaintiff’s principal arguments in support of a permanent writ center around an attack upon the validity of an ordinance as it is applied to attorneys. His assertions are primarily that the practice of law is not within the scope of the taxing powers granted to municipalities, and, since lawyers are not subject…