City of Pineville v. Davis

OpiNion op the Court by

Chiep Justice Clay—

Reversing.

In Pineville, a city of the fourth class, there is in force a privilege tax ordinance that imposes an annual tax of $300 “for selling, trading or trafficking in cider, Jamaica ginger, essence of Jamaica ginger, tincture or extracts of Jamaica ginger.” The ordinance makes it unlawful for any person, firm, company, or corporation to exercise any of the privileges named within the limits of the city withotft having first procured a license so to ■do and paid the tax or transfer fee thereon as provided in the ordinance. It also makes every…