A Treatise Upon the Law And Practice of Taxation in Missouri
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Mfg's Savings Bank, 49 Mo. 574.
1B St. Louis v. Green, 70 Mo. 562.
TAXATION IN MUNICIPALITIES. 181 under authority of the city charter exempting the persons who had voted at the last election, was held 16 to be an unrea- sonable classification, and the tax was held invalid. Another ordinance of Kansas City levying an occupation license tax of fifty dollars on commission merchants and produce dealers was held to be invalid, the court holding that one merchant should not be subject to any more bu...rdens than another, and that the city had no power to make such a classification. 17 Poll Taxes.
In connection with this delegation of the taxing power to municipalities, it should be noted that not only have the counties of the State the power specifically given to levy a poll tax for road purposes, but the different classes of cities, that is to say, cities of the second, third and fourth class (there being no cities of the first class other than St. Louis and Kansas City, both having constitutional charters*) are also authorized to levy poll taxes.
What to read after A Treatise Upon the Law And Practice of Taxation in Missouri?
You can find similar books in the "Read Also" column, or choose other free books by Judson, Frederick Newton, 1845-1919 to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Mfg's Savings Bank, 49 Mo. 574.
1B St. Louis v. Green, 70 Mo. 562.
TAXATION IN MUNICIPALITIES. 181 under authority of the city charter exempting the persons who had voted at the last election, was held 16 to be an unrea- sonable classification, and the tax was held invalid. Another ordinance of Kansas City levying an occupation license tax of fifty dollars on commission merchants and produce dealers was held to be invalid, the court holding that one merchant should not be subject to any more bu...rdens than another, and that the city had no power to make such a classification. 17 Poll Taxes.
In connection with this delegation of the taxing power to municipalities, it should be noted that not only have the counties of the State the power specifically given to levy a poll tax for road purposes, but the different classes of cities, that is to say, cities of the second, third and fourth class (there being no cities of the first class other than St. Louis and Kansas City, both having constitutional charters*) are also authorized to levy poll taxes.
What to read after A Treatise Upon the Law And Practice of Taxation in Missouri?
You can find similar books in the "Read Also" column, or choose other free books by Judson, Frederick Newton, 1845-1919 to read onlineMoreLess
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