Memphis v. Bing

This is a proceeding by the city of Memphis against the defendant, Bing, and twenty other Chinamen, to enforce against each defendant the payment of a license tax for the privilege of conducting a public laundry in the city. The Circuit Judge, who heard the case without a jury, was of opinion the defendants were not liable for the tax, and pronounced judgment in their favor. The city appealed. It bases its right to collect this tax upon the general revenue, Act of 1893, Ch. 89, Sec. 4, p. 115, which declares that public laundries, other than steam, shall pay, each, per annum, $15.

The…