City of Kansas City v. Seaman

Citations

• 99 Kan. 143

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Licence Tax — Missouri Laundry — Collecting from and Delivering Linen to Patrons in Kansas City, Kan.- — -Interstate Commerce. A corporation, located and doing business in Missouri as a steam laundry, sent an employee with a wagon to gather up the linen of patrons in Kansas City, Kan,, carrying it to the laundry, and when the service was completed deliver it to the patrons in Kansas and collect the charges. The employee while so engaged was arrested and fined for the violation of an ordinance of Kansas City, Kan., imposing a license tax upon each laundry operated within the city, the amount to be determined by the number of wagons employed; held, that the conviction is unlawful, first, for the reason that the employee of the laundry company was not conducting -a laundry within the city as contemplated by the ordinance, and second, for the reason that collecting the articles in Kansas, carrying them into Missouri, and returning them to their owners after the service had been performed is interstate commerce.</p>