In re Chipchase

Tlie opinion of the court was delivered by

Johnston, J.: On September 13, 1895, H. G. Chip-chase, the manager of the Missouri and Kansas Telephone Company at Wichita, was arrested for the violation of an ordinance of the city of Wichita imposing a license tax on telephones, and prescribing penalties for using them without complying with its requirements. The first section of the ordinance provides that any company, corporation or person engaged in the telephone business in the city of Wichita shall pay a license tax of $12 per annum upon each business ’phone, and a tax of $10 per annum for…