Legal Opinion

McIntosh v. Little Rock

Supreme Court of Arkansas

Decided June 25, 1923PublishedCited by 8 opinions

1Opinion of the CourtSmith, J.

Appellant is a practicing attorney in the city of Little Nock, and has declined to pay tbe occupation tax assessed by an ordinance of that city upon attorneys. He was fined for bis refusal, both in tbe municipal court and in tbe circuit court on appeal, and .has prosecuted this appeal to reverse that judgment.

Section 7618, C. & M. Digest, authorizes cities of tbe first and second class to enact ordinances requiring every person, firm, individual or corporation engaged in any trade, business, profession, or vocation, to procure a license so to do.

An ordinance enacted pursuant to this statute…

2Cases cited4 opinions

  1. Davies v. Hot SpringsSupreme Court of Arkansas · 1920
  2. Benton v. WillisSupreme Court of Arkansas · 1905
  3. Thompson v. Road Improvement District No. 1Supreme Court of Arkansas · 1919
  4. Board of Directors v. WillifordSupreme Court of Arkansas · 1915

3Cited by8 opinions

  1. Indian Bayou Drainage District v. DickieSupreme Court of Arkansas · 1928
  2. Boone County Board of Education v. TaylorSupreme Court of Arkansas · 1932
  3. Stewart-McGehee Construction Co. v. Brewster & Riley Feed Manufacturing Co.Supreme Court of Arkansas · 1926
  4. Lister v. City of Fort SmithSupreme Court of Arkansas · 1939
  5. Texarkana v. TaylorSupreme Court of Arkansas · 1932

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