City of Topeka v. Jones

Citations

• 74 Kan. 164
• 86 P. 162

Syllabus

<p>SYLLABUS BY THE COURT!</p> <p>1. Express Companies — License Tax — City Ordinance Valid. Under the provisions of section 134 of chapter 122, Laws of 1903, section 54 of ordinance No. 2384 of the city of Topeka is valid,'and the license tax imposed by such ordinance upon express companies and agencies conducted, carried on or operated within the limits of the city may be collected from the owner or managing agent of such express company who conducts such business within the limits of the city.</p> <p>2. --■ Consignment to be Delivered within the City Not Essential. The fact that an express company or agency does not receive packages from consignors within the city to be delivered for hire to consignees within the city does not relieve it from the -payment of such license tax.</p> <p>3. - What Constitutes Business Conducted within the City. The receiving of packages within the limits of the city from consignors, to be delivered by express to consignees without the city but within the state of Kansas, and collecting the charges therefor, or the receiving and delivering of packages sent by express through other express agencies in the state but out of the city, and delivering the same to consignees within the city and collecting the charges therefor, is conducting and carrying on an express agency within the limits of the city.</p> <p>4. Criminal Law — Failure to Pay License Tax — Penalty. The owner or managing agent of such express agency who shall fail or refuse to pay such license tax on demand when due may be arrested ánd fined as provided by the ordinance of the city.</p>