State ex rel. George v. Dix

Dearborn, a city of tbe fourth class, brought this action in a justice court to recover judgment in the amount of an occupation tax which defendant, the proprietor of a general store in that city refused to pay. A general ordinance of the city provided that a special license or tax is hereby levied upon all business conducted within the city of Dear-born” of twelve dollars for each six months or twenty-four dollars per year and imposed on the city collector the duty of collecting such taxes in advance on the first days of January and July of each year and of paying over the proceeds to the…