American Union Express Co. v. City of St. Joseph
Supreme Court of Missouri
Appeal from Buchanan Circuit Court. — Hon. Jos. P. Grubb, Judge. 1. The defendant, under its charter and ordinances, had no constitutional power under the same ordinance to provide one mode of taxation for merchants and an entirely different one for express companies, when the power to “ license, tax, &c.,” is contained in the same section. 2. Defendant had no power to license plaintiff’s business and tax it for revenue purposes, especially in the same ordinance.
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Appeal from Buchanan Circuit Court. — Hon. Jos. P. Grubb, Judge. 1. The defendant, under its charter and ordinances, had no constitutional power under the same ordinance to provide one mode of taxation for merchants and an entirely different one for express companies, when the power to “ license, tax, &c.,” is contained in the same section. 2. Defendant had no power to license plaintiff’s business and tax it for revenue purposes, especially in the same ordinance. The power to license, regulate and tax, as contained in defendant’s charter, cannot be construed into a power to issue license to…
1Opinion of the CourtNorton, J.
— This suit was instituted in the circuit court of Buchanan county to recover back a part of the taxes paid by plaintiff for the years 1872 and 1873. It is alleged that the taxes were paid by plaintiff under protest, and because defendant, through its collector, threatened to seize and sell the property of the plaintiff to pay the same. The petition alleges that, during the years 1872 and .1873, the plaintiff only had at any one time $2,500 worth of property, and yet plaintiff’s taxes for the year 1872, as assessed, amounted to $180.97, and for the year 1873, to $206.75, although the tax levy…
2Cases cited4 opinions
- State Tax on Railway Gross Receipts. Reading Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- City of St. Louis v. LaughlinSupreme Court of Missouri · 1872
- Glasgow v. RowseSupreme Court of Missouri · 1869
- Simmons v. StateSupreme Court of Missouri · 1848
3Cited by32 opinions
- Farrar v. City of St. LouisSupreme Court of Missouri · 1883
- Laclede Gas Co. v. City of St. LouisSupreme Court of Missouri · 1953
- City of Newton v. AtchisonSupreme Court of Kansas · 1883
- Ludlow-Saylor Wire Co. v. WollbrinckSupreme Court of Missouri · 1918
- Salt Lake City v. Christensen Co.Utah Supreme Court · 1908
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