City of Fulton v. Craighead

• Decision Date: 27 May 1912
• Citation: 147 S.W. 1128
• Parties: CITY OF FULTON v. CRAIGHEAD.
• Court: Missouri Court of Appeals

147 S.W. 1128

CITY OF FULTON v. CRAIGHEAD.

Kansas City Court of Appeals. Missouri.

May 27, 1912.

LICENSES (§ 6) — MUNICIPALITIES — AUTHORITY TO LEVY — PLUMBERS.

Under Rev. St. 1909, § 9580, which prohibits a city from imposing a license tax on any business, etc., not specially named as taxable in the city's charter, unless the power be conferred by statute, and under section 9253, enumerating the kinds of business which may be taxed, but not including plumbing, an ordinance of a city of the third class imposing a license tax of $25 upon persons engaged in laying, altering, or repairing house drains, sewers, or plumbing work, etc., is invalid.

Appeal from Circuit Court, Calloway County; David H. Harris, Judge.

Robert Craighead was convicted of violating an ordinance of the City of Fulton, and he appeals. Reversed.

E. L. McCall, of Fulton, for appellant. N. T. Cave and J. R. Baker, both of Fulton, for respondent.

ELLISON, J.

Defendant was convicted of violating a certain ordinance of the city of Fulton, a city of the third class, in doing certain work without being licensed as a plumber. That ordinance provided that "no person, firm or corporation shall lay, alter or repair any house drain, sewer, or plumbing work, or make any connections whatever with any sewer, * * * or do any kind of work connected with laying house drains, or sewers, or plumbing, * * * etc., unless regularly licensed by the city council." Section 4 of the ordinance requires any one "desiring to do business as a plumber, in connection with the sanitary sewer system," shall file application for license, etc., and that he shall give a certain bond, etc. It then provides for a "license fee of twenty-five dollars to go to the general revenue fund." Section 5 provides in addition for a permit to connect with any sewer, and section 8 provides for a permit fee of $2.50.

The ordinance requires a license of $25 to go into the general revenue fund of the city for the privilege of carrying on the general business of plumbing. The statute (section 9580, R. S. 1909) provides that no municipal corporation shall have the power to impose a license tax on any business, calling, avocation, or pursuit, unless "it is specially named as taxable in the charter," or unless "such power be conferred by statute." The statute (section 9253) enumerating the kinds of business or the callings, avocations, or pursuits which may be taxed does not name plumbing as one of them. Nor is there anything in any...