Goldsmith v. Mayor of Huntsville
Supreme Court of Alabama
Appeal from the Circuit Court of Madison. Tried before the Hon. H. C. Speake. Oscar Goldsmith, the appellant in the present case, was convicted in the Mayor’s court of the city of Huntsville for carrying on the business of a merchant in the-said city without taking out a license as required by the municipal ordinance. On appeal to the circuit court, the cause was tried by the court without the intervention of a jury.
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Appeal from the Circuit Court of Madison. Tried before the Hon. H. C. Speake. Oscar Goldsmith, the appellant in the present case, was convicted in the Mayor’s court of the city of Huntsville for carrying on the business of a merchant in the-said city without taking out a license as required by the municipal ordinance. On appeal to the circuit court, the cause was tried by the court without the intervention of a jury. The defendant appeals from a judgment rendered.in favor of the plaintiff, and assigns as error the rulings of the court upon the pleadings and the rendition of judgment for…
1Opinion of the CourtHaralson, J.
It is well settled, that the amount of tax authorized by the constitution and laws of this State to be levied on property as such, real and personal, has no reference to specific taxes which may be imposed on occupations and privileges ; and the power to tax occupations and privileges, includes the power to license them.— Exparte City Council of Montgomery, in re Knox, 64 Ala. 463; W. U. Tel. Co. v. State Board of Assessment, 80 Ala. 273, 276; Capital City W. Works v. Board of Rev., 117 Ala. 303; City of Anniston v. So. Railway Co., 112 Ala. 557; Cooley on Tax,, 578-9.
*185A tax on gross amount of…
2Cases cited5 opinions
- Ex parte City Council of MontgomerySupreme Court of Alabama · 1879
- Western Union Telegraph Co. v. State Board of AssessmentSupreme Court of Alabama · 1885
- Capital City Water Co. v. Board of RevenueSupreme Court of Alabama · 1897
- City of Anniston v. Southern Railway Co.Supreme Court of Alabama · 1896
- Mayor of Huntsville v. PhelpsSupreme Court of Alabama · 1855
3Cited by23 opinions
- Sullivan v. Associated Billposters & Distributors of United States & CanadaCourt of Appeals for the Second Circuit · 1925
- Beeland Wholesale Co. v. KaufmanSupreme Court of Alabama · 1937
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Nachman v. State Tax CommissionSupreme Court of Alabama · 1937
- Levy v. StateIndiana Supreme Court · 1903
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