State ex rel. Mira v. Smith

The eleventh section of the general act for the assessment and collection of revenue, approved March 5, 1883, (Chapter 3413 of the statutes) provided that no person should engage in or manage any business, profession or occupation named therein unless a State license should be procured from the Collector of Revenue, such license to be issued on the payment of the amount specified in the section as to any particular profession or occupation; and the same section authorized counties and incorporated cities and towns to impose an additional license tax upon the same business, occupation or…