Braun v. City of Chicago

Citations

• 110 Ill. 186

Syllabus

<p>1. Taoewses—as to the kinds of occupations upon which license fees may he imposed—generally. The legislature, in authorizing the imposition of license fees, is not restricted to trades, occupations or classes of business which are immoral, vexatious or injurious to the well being of society., Nolis it necessary that before a business can be regulated or burdens imposed on its exercise, there should be power to suppress the business.</p> <p>2. Same—whether brokers may be required to procure a license, and to pay a license fee—constitutional power of the legislature in that regard. The legislature is fully authorized by the constitution to confer power, by general law, upon incorporated cities to demand and collect a license fee or tax of all persons who shall pursue the business or calling of brokers within their limits, and to prohibit within such limits the business of a money-changer, or banker, broker or commission merchant, including that of merchandise, produce or grain broker, real estate broker, and insurance broker, without license therefor; and such a provision in the charter of a city, and an ordinance in pursuance thereof, are not in conflict with any constitutional provision.</p> <p>3. License fee—though not a tax, considered under the rule of uniformity as applied to a tax. A license fee imposed by a city or village, in pursuance of power conferred by the legislature for that purpose, upon certain avocations, trades, business or occupations, carried on within the corporate limits, is not a tax, in the constitutional sense of that term.</p> <p>4. But even regarding such a license fee as a tax upon persons, when imposed upon persons engaged in a given business, as, that of a broker, whether a produce or grain broker, real estate broker or insurance broker, it is not in violation of any constitutional provision when such fees are uniform as to all persons of the same class within the limits of the city.</p> <p>5. Municipal taxation—constitutional limita