Helena v. Russwurm

Ordinance No. 1858 of the city of Helena imposed a tax on various occupations. Section 1 thereof reads as follows: ‘ ‘ That it shall be unlawful for any person, firm or corporation or individual in the city of Helena, Arkansas, to engage in, follow, or carry on any of the following businesses, trades or occupations, vocations, callings or professions without first having obtained and paid an annual license therefor from t'he city collector; the amounts of such license are hereby fixed in this ordinance.” Item 56 of the ordinance imposed a tax of $50 on all persons practicing the profession of…