Waters-Pierce Oil Co. v. Hot Springs
Supreme Court of Arkansas
Appeal from Garland Circuit Court; S. W. Leslie, Special Judge; 1. The ordinance is void, under section 5454, Kirby’s Digest, as an exercise of the police power, because the fee is unreasonable, and its main purpose is revenue. 56 Ark. 370, 374; 43 Id. 82; 34 Id. 603; 52 Id. 23; lb. 301; 70 Id. 221; 83 Id. 351. 2. It is invalid as an exercise of the taxing power, under section 5649, Kirby’s Digest. 70 Ark. 549; 118 Ga. 58; 27 Ark. 468; 180 Mass. 180; 180 Mo. 309. 1. The…
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Appeal from Garland Circuit Court; S. W. Leslie, Special Judge; 1. The ordinance is void, under section 5454, Kirby’s Digest, as an exercise of the police power, because the fee is unreasonable, and its main purpose is revenue. 56 Ark. 370, 374; 43 Id. 82; 34 Id. 603; 52 Id. 23; lb. 301; 70 Id. 221; 83 Id. 351. 2. It is invalid as an exercise of the taxing power, under section 5649, Kirby’s Digest. 70 Ark. 549; 118 Ga. 58; 27 Ark. 468; 180 Mass. 180; 180 Mo. 309. 1. The ordinance is valid unless reasonable, and there is no proof to that effect. 52 Ark. 301; 70 Id.. 28. It is a valid exercise…
1Opinion of the CourtMcCuuroch, J.
Appellant was convicted of 'violating an ordinance of the city of Hot Springs, and on this appeal questions the validity of the ordinance.
The ordinance provides that “the owner of all vehicles used upon the streets of the city of Hot Springs, provided for by the General Assembly of 1901 and prior acts, shall pay an annual tax or license fee, as followsThen follows an enumeration of the schedule of amounts payable on the various kinds of vehicles, distinguishing those kept for hire and those kept for private use. Under the latter class the ordinance prescribes a tax or license of $50, for each…
2Cases cited8 opinions
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Western Turf Assn. v. GreenbergSupreme Court of the United States · 1907
- Fort Smith v. ScruggsSupreme Court of Arkansas · 1902
- Ex parte DeedsSupreme Court of Arkansas · 1905
- Arkadelphia Lumber Co. v. ArkadelphiaSupreme Court of Arkansas · 1892
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
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- Sims v. AhrensSupreme Court of Arkansas · 1925
- Ghegan & Ghegan, Inc. v. BarclaySupreme Court of Arkansas · 2001
- State Ex Rel. Parker v. YoungquistSouth Dakota Supreme Court · 1943
- Whyte v. City of SacramentoCalifornia Court of Appeal · 1924
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