Lister v. City of Fort Smith

Appellant, L. E. Lister, is a citizen of the city of Fort Smith, Sebastian county, Arkansas, and is eng’aged in said city in the practice, of law. He was charged and convicted in the municipal court for failing, to pay his privilege or occupation tax, in violation of the ordinance of the city of Fort Smith. The city ordinance requires each person, and where there is a partnership, each member of the firm, to pay a tax for the privilege of practicing law.

He prosecuted an appeal to the circuit court of Sebastian county in two cases. In one case, the appeal was dismissed because it had not been…