City of Covington v. Woods

• Decision Date: 30 November 1895
• Citation: 98 Ky. 344,33 S.W. 84
• Parties: CITY OF COVINGTON v. WOODS et al.
• Court: Kentucky Court of Appeals

33 S.W. 84

98 Ky. 344

CITY OF COVINGTON v. WOODS et al.

Court of Appeals of Kentucky.

November 30, 1895

Appeal from circuit court, Kenton county.

"To be officially reported."

Petition by Thomas G. Woods and others against the city of Covington for an injunction. From a decree for complainants, defendant appeals. Reversed in part, and affirmed in part.

W. McD. Shaw, for appellant.

D. A Glenn, for appellees.

PAYNTER J.

Covington is a city of the second class. Section 3058, St. Ky. is part of an act for the government of cities of the second class in this commonwealth, and which, among other things, provides that the general council of cities of that class shall have power by ordinance "to license, tax and regulate *** livery, board, feed and sale stables, hansoms, cabs, hackney coaches, carriages, barouches, buggies, wagons, omnibuses carts, drays, job wagons, and all other vehicles used or let for hire. ***" This under subdivision 2 of the section with the heading, "License Tax on Occupation," etc. The general council of the city of Covington, by ordinance seeks to compel owners of vehicles plying the streets of the city to pay license fees therefor. The provisions of the ordinance embraced all vehicles owned by persons within or without the corporate limits of the city, making use of the streets for whatsoever purpose, except farmers marketing produce of their farms; and also there is excepted from its provisions vehicles which may be kept only as a reserve to take the place of a similar vehicle temporarily out of repair, and not in use. The provisions of the ordinance embrace all vehicles except as above stated, regardless as to whether they are used or let for hire. Section 181 of the constitution is as follows: "The general assembly shall not impose taxes for the purposes of any county, city, town or other municipal corporation, but may, by general laws confer on the proper authorities thereof, respectively, the power to assess and collect such taxes. The general assembly may by general laws only, provide for the payment of license fees on franchises, stock used for breeding purposes, the various trades, occupations and professions, or a special or excise tax; and may, by general laws, delegate the power to counties, towns, cities, and other municipal corporations, to impose and collect license fees on stock used for breeding purposes, on franchises, trades, occupations and professions." It is by virtue of the foregoing section of the constitution that the general assembly can delegate to general councils of cities the power to pass ordinances imposing tax, license fees, etc. The general assembly authorized the general council of such cities to levy and collect an ad valorem tax on the property subject to taxation within the territorial limits of the city, and by the terms of an ordinance an ad valorem tax...