State v. Wilson

Citations

• 101 Kan. 789
• 168 P. 679
• 1917 Kan. LEXIS 199

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Trading Stamps — Construction of Statute — License Tax. Trading stamps' supplied by a stamp company to a retail merchant, under an agreement on his part that he is “to offer them to all cash customers when making purchases and when accepted give to his said cash customers one of said stamps for each ten cents represented in such payment, as a discount for cash,” are to be regarded as used “in, with, or for” the sale of goods, within the meaning of a statute requiring the payment of a license tax by any one furnishing stamps to be used in that manner.</p> <p>2. Same. In a provision of such a statute, exempting from its operation the furnishing of stamps “redeemable at their face value, in cash or merchandise from the general stock of said merchant at regular retail prices at the option of the holder thereof,” the phrase “said merchant” refers to the dealer to whom the stamps are furnished, and not to the concern furnishing them, the stamps being redeemable by that concern in cash or out of a special stock of goods kept and used by it only for that purpose.</p> <p>3. Same — Prohibitory License Tax — Power of Legislature. In the ease of a business which the state under its police power has a right to prohibit on the ground that it is injurious to the public, the legislature may exact as a requirement to its continuance the payment of a license tax so large as to be practically prohibitory.</p> <p>4. Same — Objections to Use of Stamps. Objections to trading stamps on public grounds are not so obviously unreasonable as to warrant a court in holding void a statute prohibiting their use.</p> <p>5. Same — Issued to Cash Customers Only — Power of Legislature. A trading-stamp device is not placed beyond legislative prohibition by the fact that the stamps are issued only to cash customers, and not to those purchasing on credit.</p> <p>6. Same — Method of Redemption — Not Discriminative. A statute imposing a license tax upon the use of tradin