United States Distilling Co. v. City of Chicago

Citations

• 112 Ill. 19
• 1 N.E. 166
• 1884 Ill. LEXIS 1107

Syllabus

<p>1. License fee, as distinguished from a tax. A license fee imposed by a city or village in pursuance of article 5, chapter 24, section 1, subdivision 91, of the Revised Statutes of 1874, upon certain avocations, trades, business or occupations carried on within the corporate limits of such city or village, is not a tax, within the constitutional sense of that term, and is not repugnant to section 1, article 9, of the constitution.</p> <p>2. Same—as to brewers and distillers. An ordinance of a city incorporated under the general Incorporation act, which provides that no person, firm or corporation shall carry on or conduct the business of brewer or distiller within the limits of the city without first paying a license therefor in the sum of $500 per annum, under a penalty of not less than $100 nor more than $200 for each and every offence, (meaning that each brewery and each distillery shall pay a license fee of $500, respectively,) is valid and binding.</p>