Mills v. City of Barbourville

Opinion op the Court by

Ureal, Commissioner—

Affirming.

Gilbert Mills and others are appealing from a judgment of the Knox circuit court sustaining a demurrer to and upon their failure to further plead, dismissing their petition and denying them an injunction to restrain the city and city authorities from enforcing a license tax of $10 per annum upon building mechanics.

Counsel for appellants at the outset concedes that under section 181 of our Constitution the Legislature may impose license taxes on the various trades, occupations, and professions, and may delegate like authority to…