City of Greenville v. Martin

Opinion op the Court by

Judge Cammack

Affirming.

This appeal is from a judgment declaring void a section of an ordinance enacted by the City of Greenville which imposed a license tax on certain businesses. The section under attack relates to apartment houses. It reads as follows: “Section 102. To engage in the business of managing or conducting apartment houses each of which containing three or more apartments, per year, $35. ’ ’

In urging reversal the City insists it had power to impose the license tax and it was not discriminatory be cause it failed to impose a tax upon persons conducting and…