City of Leavenworth v. Ewing

Citations

• 80 Kan. 58
• 101 P. 664
• 1909 Kan. LEXIS 10

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Municipal Corporations — Lipense-tax—Domestic Business of Express Companies. The legislature has authorized the offi- ° eers of a city of the first class to impose a license-tax on express companies and agencies conducting an express business within the state- — -that is, the business of receiving packages from persons in the city and transmitting them to persons in other places within the state, and of receiving and delivering packages transmitted from other places within the state to consignees in the city. (Topeka v. Jones, 74 Kan. 164.)</p> <p>'2. License-tax — Interstate Commerce. An occupation tax imposed on express companies, under an ordinance wherein it is expressly provided that it shall only apply to domestic business and never to interstate business, is not a regulation of or a burden upon interstate commerce.</p> <p>-3. - Same. A tax may be imposed upon the business done within the state although the express company in carrying the packages from one point to another within the state passes for a short distance over the soil of another state.</p> <p>4. - Domestic Business of Express Companies. It is not an objection to the tax that much the larger part of the business of such company is interstate. If a small but separable and definite part of the business is domestic the express company can not escape payment of the state tax imposed on that part.</p>