City of Spokane v. Knight

Citations

• 101 Wash. 656
• 172 P. 823
• 1918 Wash. LEXIS 885

Syllabus

<p>Municipal Corporations—Use of Streets—Motor Vehicles—License Tax—Power of City—Statutes. An ordinance of the city of Spokane (No. C1590, § 23) requiring a license fee of $5 per year for all vehicles carrying passengers for hire, simply provides a license tax, and hence is not rendered void by Rem. Code, § 5562-34, providing that local authorities shall have no power to pass or enforce any ordinance requiring of operators of motor vehicles any license other than an occupation license or tax.</p> <p>Licenses—Occupation Tax — Carriage for Hire-—Persons Affected—Undertakers. An undertaker, operating an automobile for carrying passengers for hire to and from the cemeteries in funerals conducted by him is also engaged in “carrying passengers for hire” notwithstanding his occupation as an undertaker and is subject to the occupation tax therefor, there being no exemptions from the license tax specified.</p>