Legal Opinion

City of Buffalo v. Goodman

New York Supreme Court

Decided July 15, 1912PublishedCited by 3 opinions

Appeal by defendant from judgment of City Court in favor of plaintiff for the amount of penalty provided by an ordinance of the city where a huckster failed to pay the sum of $75, the tax imposed for the use of a one-horse vehicle in his business as huckster.

1Opinion of the CourtBbown, J.

The tax of $75 as a license fee for a one-horse vehicle, when used in the business of a huckster within the city of Buffalo, is not a discrimination; it applies to all one-horse vehicles when so used; it is a license fee exacted for the privilege of doing business upon the streets of the city in which business a one-horse vehicle is used.

Where a municipal ordinance imposes a license on all vehicles used in connection with any business in the city, the possession of a general business license constitutes no defense *356to a prosecution for failure to obtain a vehicle license. Macon v. Macon, 96…

2Cases cited4 opinions

  1. City of St. Louis v. WeitzelSupreme Court of Missouri · 1895
  2. Mayor of New York v. Dry Dock, East Broadway & Battery R. R.New York Court of Appeals · 1892
  3. City of Buffalo v. StevensonAppellate Division of the Supreme Court of the State of New York · 1911
  4. Macon Sash, Door & Lumber Co. v. Mayor of MaconSupreme Court of Georgia · 1895

3Cited by3 opinions

  1. Flynn v. City & County of San FranciscoCalifornia Supreme Court · 1941
  2. McAhren v. BradshawArizona Supreme Court · 1941
  3. City of Buffalo v. GoodmanAppellate Division of the Supreme Court of the State of New York · 1912

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