City of Lamar v. Adams
Court of Appeals of Kansas
Appeal from Barton Circuit Court. — Hon. D. P. Stratton, Judge. (1) Unless the power is given by a later act of the Legislature, cities such as Lamar have no power to levy anything in the nature of a tax against insurance companies. Sess. Acts 1895, p. 198, sees. 2, 8. (2) The same Legislature gave to cities, such as Lamar, the right to impose what is called a “license tax” on insurance companies. Sess.
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Appeal from Barton Circuit Court. — Hon. D. P. Stratton, Judge. (1) Unless the power is given by a later act of the Legislature, cities such as Lamar have no power to levy anything in the nature of a tax against insurance companies. Sess. Acts 1895, p. 198, sees. 2, 8. (2) The same Legislature gave to cities, such as Lamar, the right to impose what is called a “license tax” on insurance companies. Sess. Acts 1895, p. 65, sec. 84. (8) It is clear that by the term “license tax” the lawmakers did not mean to grant the right to impose anything by way of tax, so far as insurance companies are…
1Opinion of the CourtSmith, P. J.
This cause was transferred here from the Supreme Court. The plaintiff, a city of the fourth class, in February, 1897, passed “an ordinance concerning the licensing, taxing and regulating occupations, trades and business,” by the second section of which it was provided: “No person, company, association or corporation shall within the city of Lamar conduct, exercise, carry on, deal in, or engage in any occupation, profession, trade, business or avocation hereinafter mentioned, named or described, nor deal in, sell or keep any of the articles, things or places hereinafter named, *39mentioned or…
2Cases cited7 opinions
- City of St. Louis v. WeitzelSupreme Court of Missouri · 1895
- City of St. Louis v. SternbergSupreme Court of Missouri · 1879
- City of St. Louis v. GreenMissouri Court of Appeals · 1878
- City of St. Louis v. GreenSupreme Court of Missouri · 1879
- City of Springfield v. SmithSupreme Court of Missouri · 1897
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3Cited by9 opinions
- State v. Parker Distilling Co.Supreme Court of Missouri · 1911
- Wilhoit v. City of SpringfieldMissouri Court of Appeals · 1943
- Anderson v. City of OlivetteSupreme Court of Missouri · 1975
- City of St. Joseph v. Metropolitan Life InsuranceSupreme Court of Missouri · 1904
- General American Life Insurance v. BatesSupreme Court of Missouri · 1952
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