Davies v. Hot Springs
Supreme Court of Arkansas
Appeal from G-arland Chancery Court; J. P. Hendersom, Chancellor; • The act as well as the ordinance of the city itself is void and unconstitutional. The statute provides an unjust and discriminatory method of classification, which renders it void and exempts from tax persons, firms, etc., who pay a tax to the city or State on gross incomes.
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Appeal from G-arland Chancery Court; J. P. Hendersom, Chancellor; • The act as well as the ordinance of the city itself is void and unconstitutional. The statute provides an unjust and discriminatory method of classification, which renders it void and exempts from tax persons, firms, etc., who pay a tax to the city or State on gross incomes. The ordinance was not passed according to law nor published as required by law. 56 Ark. 370; 100 Id. 406; 40 Id. 105; 98 Mass. 219; 36 Ind. 90; 23 Mich. 457; Dillon, Munic. Corp., § 291 (299). The council had no authority to pass the ordinance, and it is…
1Opinion of the CourtMcCulloch, C. J.
Appellants are citizens of the city of Hot Springs, severally pursuing various avocations of business, trade and profession, and they instituted this action in the chancery court attacking the validity of an ordinance of said city, imposing a tax on occupations. Section 1 of the act of February 19, 1919 (General Acts 1919, page 82), which is the source of the power of a municipality to impose an occupation tax, reads as follows:
“That hereafter any city council or board of commissioners of any city of the first and second class shall have the power to enact, by a two-thirds vote of all the…
2Cases cited9 opinions
- City of Newton v. AtchisonSupreme Court of Kansas · 1883
- Banta v. City of ChicagoIllinois Supreme Court · 1898
- Waters-Pierce Oil Co. v. Hot SpringsSupreme Court of Arkansas · 1908
- Ex parte BylesSupreme Court of Arkansas · 1910
- Ex parte DeedsSupreme Court of Arkansas · 1905
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
- Sims v. AhrensSupreme Court of Arkansas · 1925
- Ghegan & Ghegan, Inc. v. BarclaySupreme Court of Arkansas · 2001
- Borchert v. ScottSupreme Court of Arkansas · 1970
- State v. HurlockSupreme Court of Arkansas · 1932
22 more not listed; retrieve them via the Exa API.