Legal Opinion

Sperry & Hutchinson Co. v. City of Owensboro

Court of Appeals of Kentucky

Decided December 20, 1912PublishedCited by 15 opinions

Appeal from Daviess Circuit Court.

1Opinion of the Court

*390Opinion op the Court by

Chief Justice Hobson

Reversing.

The common council of the city of Owensboro enacted an ordinance which was approved by the mayor, levying license taxes on trades, professions and occupations in the city of Owensboro during the year commencing on May 1, 1910, and ending April 30, 1911. Section 26 of the ordinance is in these words:

“To engage in the business of selling or giving stamps, known as trading stamps, to be used in connection with the sale of goods, wares or merchandise, $300.”

The Sperry and Hutchinson Company brought this suit against the city of Owensboro and…

2Cases cited12 opinions

  1. People v. . GillsonNew York Court of Appeals · 1888
  2. Ex Parte DrexelCalifornia Supreme Court · 1905
  3. Long v. StateCourt of Appeals of Maryland · 1891
  4. Housman v. CommonwealthCourt of Appeals of Kentucky · 1908
  5. Fiscal Court Owen Co. v. F. & A. Cox Co.Court of Appeals of Kentucky · 1909

7 more not listed; retrieve them via the Exa API.

3Cited by15 opinions

  1. People v. VictorMichigan Supreme Court · 1939
  2. Lawton v. Stewart Dry Goods Co.Court of Appeals of Kentucky · 1923
  3. Hyman v. BoldrickCourt of Appeals of Kentucky · 1913
  4. Martin, Comr. of Revenue v. Nocero Ice Cream Co.Court of Appeals of Kentucky (pre-1976) · 1937
  5. Tandy & Fairleigh Tobacco Co. v. City of HopkinsvilleCourt of Appeals of Kentucky · 1917

10 more not listed; retrieve them via the Exa API.

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