Rohr v. Gray

Citations

• 80 Md. 274
• 30 A. 632
• 1894 Md. LEXIS 114

Syllabus

<p>License Taxes — Constitutional Law.</p> <p>A license required to be paid by certain classes of traders is not a direct tax on property within the first clause of Art. 15 of the Bill of Rights, but is a tax on the business of the trader under the last clause of that Article.</p> <p>The Act of 1894, ch. 113, requiring traders in Baltimore City, who carry on business in two or more places not adjoining one another, to take out a separate license for each place, graded according to the amount of merchandise kept on hand, is valid.</p>