Fleetwood v. Read

Citations

• 21 Wash. 547
• 47 L.R.A. 205
• 58 P. 665
• 1899 Wash. LEXIS 323

Syllabus

<p>MUNICIPAL CORPORATIONS-LICENSES FOE REVENUE — TRADING STAMPS.</p> <p>Under Bal. Code, § 739, subd. 33, which, authorizes cities of the first class “to grant licenses for any lawful purpose, and to fix by ordinance the amount to be paid therefor, and to provide for revoking the same,” such cities have power to impose a license tax upon all business houses within the corporate limits, which employ trading stamps for the sale of goods.</p> <p>SAME-CONSTITUTIONAL LAW — UNJUST DISCRIMINATION.</p> <p>An ordinance imposing a license tax upon all merchants using trading stamps for the purpose of stimulating the sale »of goods is not void as imposing a burden upon a portion only of a class of merchants, as it applies to all who engage in business of that kind.</p> <p>SAME — REASONABLENESS OF TAX.</p> <p>An ordinance requiring such merchants as use trading stamps, for the sale of goods to pay an annual license tax of $100, is not void on the ground of being an unreasonable and excessive tax upon business.</p> <p>TAXATION-ON TRADES AND OCCUPATIONS-UNIFORMITY.</p> <p>A tax on trades, professions and occupations is not a tax on property, which falls within the inhibition imposed by the constitutional provisions in relation to uniformity of taxation.</p>