City of Cape Girardeau v. Riley

The principal point in this case is, whether the city of Cape Girardeau had power to pass an ordinance numbered 208, by which the defendant, who was a merchant, was condemned to pay an ad valorem tax upon $6,000 of merchandise, ascertained under the general law of the State, which provides for licenses to merchants. 'The suit •was upon a bond given by the defendant, as principal, and J. S. Riley, as security, for the payment on the 1st day of November, 1871, to the collector of the city, of all taxes then due from said defendant for the twelve months ending said 1st day of November, 1.871, on…