Town of Ketchikan v. Greenbaum

Citations

• 5 Alaska 396

Syllabus

<p>Municipal Corporations &wkey;>lll(3)—Licenses—-Taxation.</p> <p>By ordinance the town of Ketchikan levied a license tax of $10 per day on itinerant peddlers and tradesmen and provided a penalty for its enforcement. The defendant was fined and appealed. Seld, the statutes prescribing the powers of town councils in Alaska do not give to any town council power to raise revenue by the taxation of occupations or businesses; and the ordinance cannot be sustained without it may be done under the police power. It cannot be sustained under the latter, for it is unjust and unreasonable, and was evidently not enacted for the purpose of regulation.</p>