Texarkana v. James & Mayo Realty Co.

Kirby, J.,

(after stating the facts). The statutes of the State' authorize cities of the first class to levy an occupation tax requiring any person, firm, individual or corporation, who shall engage in, carry on or follow any trade, business, profession, vocation or calling within the corporate limits of such city, to take out and procure a license therefor and pay into the city treasury such a sum or amount of money as may be specified for such license and privilege. Section 5 of article 16 of the Constitution of 1874; § 7618, Crawford & Moses’ Digest. See also 37 C. J. 181.

The State can levy…