Scriven v. City of Lebanon

Citations

• 99 Kan. 602

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Occupation Tax — Void Ordinance — Injunction. In a city of the third class having a population of one thousand inhabitants and whose requisite revenues for governmental purposes are $1800 per annum, an occupation tax of $250 per annum on the sale of sweet cider by a keeper of a restaurant and confectionery is unjust, unreasonable and void under the limitations of the city charter act (Gen. Stat. 1909, §§ 1561, 1562; Laws 1915, ch. 151, § 1), and section 5 of article 12 of the state constitution, following City of Lyons v. Copper, 39 Kan. 324, 18 Pac. 296.</p>