City Council v. Ashley Phosphate Co.

Citations

• 34 S.C. 541
• 13 S.E. 845

Syllabus

<p>1. Municipal Corporations — Actions to Enforce Ordinance. — A city council woro authorized by charter to require the payment of a license by persons engaged in business within the city limits, and to pass such ordinances as were necessary to carry this provision into effect. In action by the city council, the complaint alleged that a license tax had been imposed by ordinance on the fertilizer business, and that defendant was carrying on such business without taking out or paying for the license so to do. Held, that the complaint did not state facts sufficient to constitute a cause of action, in that it failed to state that the ordinance authorized a suit or action to enforce payment, or that the ordinance contained no provision at all for the enforcement of such payment.</p> <p>2. Municipal Ordinances — Courts.-—The courts cannot take judicial cognizance of a municipal ordinance, even though referred to by its title in the complaint. It should be set out in full or in substance.</p> <p>3. Unconstitutional Statute — Action for Taxes. — The act of 1870 (14 Stat., 409), which authorized this cir.y council to impose a license tax and declared that such taxes should be collected by such officers and at such times as the city council may direct, does not give authority to enforce by action the payment of a license tax, for the reason that the provision in that act as to licenses has been declared unconstitutional, and for the further reason that that act does not purport to authorize an action for the collection of taxes.</p> <p>4. Municipal Ordinance — Licenses—Penalty.—Where a municipal ordinance imposed a license tax and declared a heavy penalty for doing business without a license, but made no provision for enforcing by action the payment of the license fee, the city cannot proceed by action to recover such fee from one who fails to pay it, but is restricted to an enforcement of the penalties prescribed against those who do business without a license.</p>