City of Danville v. The Quaker Maid, Inc.
Citation | 211 Ky. 677,278 S.W. 98 |
Parties | CITY OF DANVILLE ET AL. v. THE QUAKER MAID, INC. |
Decision Date | 04 December 1925 |
Court | Kentucky Court of Appeals |
Rehearing Denied Jan. 15, 1926.
Appeal from Circuit Court, Boyle County.
Suit by the Quaker Maid, Incorporated, against the City of Danville and others, to enjoin the enforcement of a license and occupation tax ordinance. Decree for plaintiff and defendants appeal. Affirmed.
Chenault Huguely, of Danville, for appellants.
A. J Carroll, of Louisville, and Sanders E. Clay, of Danville, for appellee.
The city of Danville has enacted a license and occupational tax ordinance in which, among other things, it has imposed a license tax on the business of retailing groceries, meat fish, and oysters. This ordinance classifies groceries engaged in such business thus: First, regular service grocery stores not employing more than two employees. On this class the license imposed is $12 per year, and $5 for each additional employee. Second, cash and carry grocery stores not self-service, and not employing more than two persons. On this class, the license is $50 per year, and $25 for each additional employee. Third, self-service, cash and carry grocery stores not employing more than two persons. The license on this class is $40 per year, and $30 for each additional employee.
The appellee is a grocery store which makes no deliveries and sells only for cash, It thus comes within the second class above mentioned. Alleging that the city of Danville was threatening to collect by coercive measures the $50 license fee imposed on this class, and that the same was unjust and discriminatory, the appellee brought this suit against the appellants to enjoin the enforcement of this ordinance. From a judgment enjoining such enforcement, appellants bring this appeal. The proof shows that the business of the appellee is in all respects the same as that of any ordinary grocery store which pays the $12 license tax, except that appellee never sells on credit, and makes no deliveries except in extraordinary cases. The parties do not differ about the rule applicable to this case. It is agreed that, where a license tax is imposed upon a class of persons engaged in a particular business, trade, or occupation, then all persons engaged in such trade, occupation, or business are subject to the tax, and it must be uniform upon the class singled out for taxation. It is also agreed that persons engaged in the same trade, occupation, or business may be classified, and a different license tax imposed on each class, provided the classification is made upon a natural and reasonable basis. Commonwealth v. Payne Medicine Co., 138 Ky. 164, 127 S.W. 760; City of Louisville v. Sagalowski & Son, 136 Ky. 324, 124 S.W. 339, 136 Am. St. Rep. 258; Hager v Walker, 128 Ky. 1, 107 S.W. 254, 32 Ky. Law Rep. 748, 15 L. R. A. (N. S.) 195, 129 Am. St. Rep. 238; Brown-Foreman Co. v. Commonwealth, 125...
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