City of Cheyenne v. O'Connell
Wyoming Supreme Court
EeRoe to District Court for Laramie County, Hon. Richard H. Scott, Judge. The material facts are stated in the opinion. The evidence brings the case clearly within the prohibition of the ordinance. A municipality when authorized by charter may collect a special or license tax upon occupations. (Dillon Mun. Corp., Sec. 357, 424; Newton v. Atchinson, 31 Kan., 165; Tulloss v. Sedan, id., 285; Tiedeman on Lim. Pol. Power, pp. 281, 282; Cooley on Taxation, 570-582; Cooley Const.
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EeRoe to District Court for Laramie County, Hon. Richard H. Scott, Judge. The material facts are stated in the opinion. The evidence brings the case clearly within the prohibition of the ordinance. A municipality when authorized by charter may collect a special or license tax upon occupations. (Dillon Mun. Corp., Sec. 357, 424; Newton v. Atchinson, 31 Kan., 165; Tulloss v. Sedan, id., 285; Tiedeman on Lim. Pol. Power, pp. 281, 282; Cooley on Taxation, 570-582; Cooley Const. Lim., 613, 645; Beach Pub. Corp., Sec. 584; Mobile v. Craft, 10 So., 534; St. Louis v. Wetzel, 31 S. W., 1045; Carson v.…
1Opinion of the Court
Potter, Justice.
A complaint was filed before H. Glafcke, a police justice of the city of Cheyenne, charging defendant with having kept a certain wagon in said city, for the use of *495which by the defendant, on the 25th day of April, 1895, he received compensation, to wit: the sum of one dollar and twenty-five cents for hauling certain rubbish, and on the 26th day of April, 1895, the sum of four dollars for hauling rubbish, without first having obtained a license for said wagon, in violation of Section 1 of Article YII of “An Ordinance Concerning the Issuing of Licenses.”
On the trial, it was…
2Cases cited2 opinions
- City of Collinsville v. ColeIllinois Supreme Court · 1875
- State v. RobinsonSupreme Court of Minnesota · 1889
3Cited by4 opinions
- State ex rel. Noble v. City Council of CheyenneWyoming Supreme Court · 1898
- Stutsman v. City of CheyenneWyoming Supreme Court · 1911
- City of Rawlins v. Frontier Refining CompanyWyoming Supreme Court · 1964
- People v. WebberCalifornia Court of Appeal · 1915