City of Emporia v. Becker

Citations

• 76 Kan. 181
• 90 P. 798
• 1907 Kan. LEXIS 236

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Municipal Corporations — License Tax — Penalties—Liability of Agents. A statutory provision empowering cities to impose license taxes upon merchants, and to enact ordinances for the regulation and enforcement of such taxes, authorizes city councils to impose penalties upon agents and employees of such merchants who assist in carrying on an unlicensed business.</p> <p>2. -Agent Required to Know whether Tax Has Been Paid. An ordinance prescribing such penalties devolves on the agent or employee the responsibility to inform himself whether the license tax has been paid and the business licensed.</p> <p>3. ■ — -Intent Not an Element of the Offense. As a specific intent was not made an essential element of the offense defined, it is immaterial that the defendant may not have intended to violate the ordinance. It is enough that he did the things prohibited by the ordinance.</p>