Springfield City Water Co. v. City of Springfield

The appellant Springfield City Water Company by its petition in equity sought in the lower court permanently to enjoin the enforcement of General Ordinance No. 301 of the respondent City of Springfield, adopted September 30, 1943, and levying an occupation tax of 5% on its gross receipts. The petition charges the ordinance is discriminatory, arbitrary and void under See. 3, Art. X of the State Constitution, which requires taxes to be uniform upon the same class of subjects within the taxing area. There is a further contention that the ordinance violates Sec. 7442. Under that statute the…