City of Brookfield v. Tooey

• Decision Date: 07 December 1897
• Citation: 43 S.W. 387,141 Mo. 619
• Parties: CITY OF BROOKFIELD v. TOOEY.
• Court: Missouri Supreme Court

43 S.W. 387

141 Mo. 619

CITY OF BROOKFIELD v. TOOEY.

Supreme Court of Missouri, Division No. 2.

December 7, 1897.

MUNICIPAL CORPORATIONS — CLASSES — POLICE JUDGE — OCCUPATION TAX — WHAT CONSTITUTES.

1. Under Rev. St. 1889, § 1465, requiring the courts of the state to take judicial cognizance of the organization of cities of the third class, an allegation by a city of such class that it is "a municipal corporation organized under the general laws of this state" is sufficient.

2. The fact that a city of the third class provided by ordinance for the trial of certain offenders before a "police judge," when by Rev. St. 1889, §§ 1552-1554, in force at that time, said officer was designated as "Recorder," is immaterial, and does not affect the jurisdiction of such officer.

3. Under Const. art. 10, § 3, providing that all taxes shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax, an ordinance levying a license tax of 1 per cent. per annum upon the cash value of the stocks of merchants in the city is a property tax, and not an occupation tax; and it is therefore invalid, because it is not uniform upon all the personal property of said city.

Appeal from circuit court, Linn county; William Rucker, Judge.

For refusing to pay a license tax levied by the city of Brookfield, Henry Tooey was tried, found guilty, fined, and prosecutes an appeal. Reversed.

A. A. Bailey and Lauder, Johnson & Lauder, for appellant. S. P. Huston and Chas. K. Hart, for respondent.

GANTT, P. J.

This action was commenced September 22, 1893, before T. M. Brinkley, who styles himself "Special Police Judge of the City of Brookfield." The case was tried before said Brinkley, November 20, 1893; defendant found guilty, and fined $10 and costs, from which judgment defendant appealed to the circuit court of Linn county, in which latter court the cause was tried before the judge, without a jury, at the February term, 1895; and defendant was again found guilty, fined $10 and costs, from which latter judgment this appeal is prosecuted.

The complaint is that on the 15th day of July, 1893, defendant, Henry Tooey, willfully and unlawfully sold goods as a merchant within the corporate limits of said city without first having obtained a "merchant's license" therefor, in violation of sections 1, 2, and 3 of an ordinance passed July 5, 1892. Section 3 of said ordinance is in these words: "Sec. 3. Any person, firm, co-partnership or corporation desiring to take out a license under the provisions of this ordinance, shall first make out, in person or by an authorized agent, a sworn statement, and deliver the same to the city collector, which statement shall contain a true statement of the cash value of the greatest amount of goods, wares and merchandise on hand, or intended to be kept on hand, for sale during the year for which the license is applied for. Upon the filing of such statement with the city collector, and paying to the city collector one per cent. per annum upon the cash value of the goods, wares and merchandise on hand, or to be kept on hand for the year, as shown by the sworn statement furnished as aforesaid, for the license, it then shall be the duty of the city clerk to issue the license, for which he shall be allowed a fee of fifty cents for issuing the license, to be paid by the licensee."

The following facts were agreed upon: "First, that the plaintiff was and is a city of the third class, under the laws of Missouri; second, that the ordinance under which the complaint herein is made shall be proven by a copy thereof, certified by the city clerk; and the same was duly passed and approved by the properly authorized officers of said city, the validity and force of which ordinance the defendant denies, and here saves the right to make all objections to the same, except to the formal passage thereof; third, the defendant, Henry Tooey, was on the 15th day of July, 1893, a dry-goods merchant, selling and offering for sale goods, wares, and merchandise at his stand, in...