City of Farmington v. Rutherford

• Decision Date: 29 April 1902
• Citation: 68 S.W. 83,94 Mo. App. 328
• Parties: CITY OF FARMINGTON v. RUTHERFORD.
• Court: Missouri Court of Appeals

68 S.W. 83

94 Mo. App. 328

CITY OF FARMINGTON v. RUTHERFORD.

Court of Appeals of St. Louis, Missouri.

April 29, 1902.

MUNICIPAL CORPORATIONS — LICENSE TAXES — INSURANCE COMPANIES AND AGENTS — DUPLICATE TAXATION — REPEAL OF TAX.

1. Rev. St. 1899, § 5978, empowering the mayor and board of aldermen of cities to levy and collect a license tax on insurance companies,

was not repealed by Id. § 7934, providing that: "The fees for examining the articles of incorporation and issuing certificates of authority to do business shall be twenty-five dollars; for filing annual statement and issuing license, shall be twenty-five dollars; for each agent of such corporation, company or association, license to do business, one dollar per annum, to be paid but once, and shall be in lieu of all other taxes and license on said agent, and shall authorize the agent to represent the company in any part of the state."

2. It is not duplicate taxation to require a license tax of both an insurance company and the agents working for it.

3. An ordinance of the city of Farmington, making it unlawful for any person to act as agent for any insurance company which has failed to pay its license tax, and punishing him therefor, is not objectionable as punishing the agent for the company's default, he offending himself when he acts as agent for such a company.

Appeal from circuit court, St. Francois county; James D. Fox, Judge.

J. B. Rutherford was convicted of violating an ordinance of the city of Farmington, and appeals. Affirmed.

The city of Farmington is a city of the fourth class. Its charter confers upon the mayor and common council power to levy and collect a license tax on insurance companies and insurance agents doing business in the city. See section 5978, Rev. St. 1899. In the exercise of this authority the mayor and common council passed the following ordinance:

"Section 1. Every person, firm, company or association or corporation who shall in this city, in person or by agent, engage in or carry on any kind of life, fire, accident, marine or other insurance business, shall pay to the proper city authority, a license tax of five dollars per annum. Each and every agent of one or more persons, firms, companies, associations or corporations, engaged in or carrying on any kind of insurance business in this city shall pay to the city collector a license tax of five dollars per annum.

"Sec. 2. It shall be unlawful for any person within the limits of the city of Farmington to act as agent or adjuster of any insurance company, firm, association or corporation which has failed, neglected or refused to pay the license tax imposed by the preceding section of this ordinance, and any person, firm, company or companies who have failed, neglected or refused to pay the license tax as above provided shall be deemed guilty of a misdemeanor and upon conviction thereof, shall be fined not less than five nor more than one hundred dollars. Any person in this city who shall engage in carrying on the business of the insurance agent without first obtaining license therefor, shall be deemed guilty of a misdemeanor, and upon conviction shall be fined in any sum not exceeding one hundred dollars.

"Sec. 3. Any person, company or firm in this city who shall receipt for any money on account of, or for any contracts of insurance made by him, or any insurance company, corporation or association, or who shall receive or receipt for any money for any other person to be transmitted to any such insurance company, association or corporation, or who shall effect or place or cause to be placed any insurance or insurance risks in any insurance company, association or corporation, is hereby declared to be an insurance agent."

Appellant was prosecuted to a conviction and final judgment in the circuit court of St. Francois county for a violation of this ordinance. The specific charge was that he had,...