Rossman v. City of Moultrie

Grice, Justice.

The principal argument at the bar was whether the ordinance under attack imposed a license tax for revenue purposes, or was it a regulatory measure providing a reasonable compensation for the expense of inspection under the police-power ordinance? Counsel for plaintiffs in error insist that the ordinance is one imposing a tax for revenue, and rather concede that if it were a mere regulatory measure the city was justified in imposing it. Under the evidence the $15 charge is reasonable in amount if it be a license fee. The following facts incline us to the view that the…