Lachman v. Walker

Citations

• 52 Fla. 297

Syllabus

<p>1. The power granted to the City of Tampa “to license privileges, businesses * * * and the amounts of such license taxes shall he fixed by city ordinances, which amounts of such taxes shall not he dependent upon the general revenue law,” is clearly shown by the context to he a power to impose license taxes for revenue purposes.</p> <p>2. While grants to municipalities, resulting in public burdens, are to be strictly construed, the construction must nevertheless be sensible and based upon the entire context.</p> <p>3. In a habeas corpus proceeding brought to test the reasonableness of a city ordinance fixing a license tax upon dealers in intoxicating liquors at five hundred dollars, the court is not required to take evidence as to the financial needs of the city.</p> <p>4. The fact that the license tax imposed by a city upon dealers in intoxicating liquors is higher than the tax upon dealers in other commodities, does not render the tax invalid because discriminative.</p>