Stull v. De Mattos

Citations

• 23 Wash. 71
• 51 L.R.A. 892
• 62 P. 451
• 1900 Wash. LEXIS 342

Syllabus

<p>MUNICIPAL CORPORATIONS-TAXING POWER-LICENSING AUCTIONEERS.</p> <p>An ordinance of the city of New Whatcom charging auctioneers a license fee of $25 per day for selling stocks of merchandise, passed in pursuance of the general law authorizing cities of the third class “to license for purposes of regulation and revenue all and every kind of business,” and “fix the rate of license tax upon the same,” is valid as an exercise of the taxing power granted by such charter, even if it cannot be upheld as a legitimate exercise of the power to regulate business, on the ground that it is unreasonable and prohibitive in its nature.</p> <p>TAXATION — REASONABLENESS—PRESUMPTIONS.</p> <p>A tax will not be deemed oppressive and unreasonable, so as to constitute confiscation rather than taxation of property, merely from the amount of tax levied, since every presumption is in favor of its validity.</p> <p>SAME-UNIFORMITY-REGULATION OF BUSINESS.</p> <p>The constitutional provision requiring uniformity and equality in taxation applies to taxes upon property, but has no application to taxes upon trades, professions or occupations.</p> <p>SAME-UNIFORMITY AS TO CLASS-GRADUATED LICENSE FEES.</p> <p>An ordinance providing for the licensing of auctioneers and providing for different license fees for the sale of different kinds of goods is not objectionable on the ground of being ununiform as to class, since it is within the discretion of the city council to classify single kinds of business in accordance with the different character and kind of property sold and graduate the license tax thereon.</p>