Miller v. Demory

Citations

• 64 Kan. 584
• 67 P. 1105
• 1902 Kan. LEXIS 248

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Cities ahd City Oettcers — License Tux — Ordinance Construed. A city ordinance imposed a license tax upon “various callings, trades, occupations, and professions.” In the list is found the item “ all other retailers.” Nowhere else in the ordinance is there any specific mention of retailers of any kind, to which .this item “all other retailers” could refer. Held, that by this item a license tax is not imposed upon one who retails harvesting machines, because, as to him, it is too vague and uncertain to be administered. Held, f urther, that under the above circumstances the item “all other retailers” does not indicate a calling, trade, occupation, or profession, and hence they are not within the-scope of the ordinance.</p>