Ex Parte Hurl

Citations

• 49 Cal. 557

Syllabus

<p>Sale of Spirituous Liquors.—It cannot be assumed judicially th#it a city ordinance requiring the payment of fifty dollars every ninety days for the privilege of retailing spirituous liquors in quantities less than one quart, is a virtual prohibition of the sale of such liquors.</p> <p>License fob the Privilege of Selling Spirituous Liquobs.—A city ordinance requiring the payment of a license every ninety days for the privilege of retailing spirituous liquors does not violate any provision of the Constitution.</p> <p>License to Transact Business.—The power granted to the common council of a city to fix the rates of license for the privilege of transacting business, is a branch of the taxing power which is not affected by the constitutional requirement that taxes shall be uniform. The council, therefore, in fixing such rates, may discriminate and impose a larger license tax upon one class of business, such as retailing liquors, than on another.</p> <p>License fob Doing Business.—Clauses in a city charter requiring that the rates of license for the transaction of business fixed by the council shall be proportionate to the amount of business, and that the license shall be discriminating, only require that after the council, in the exercise of their authority to discriminate, has selected a business pursuit as the subject for license, the sum exacted from each person following that business shall be fixed by the amount of business done by each.</p>