City of St. Louis v. Spiegel

CourtUnited States State Supreme Court of Missouri
Writing for the CourtSherwood
Citation2 S.W. 839,90 Mo. 587
Decision Date31 January 1887
PartiesCITY OF ST. LOUIS v. SPIEGEL.
2 S.W. 839
90 Mo. 587
CITY OF ST. LOUIS
v.
SPIEGEL.
Supreme Court of Missouri.
January 31, 1887.

MUNICIPAL CORPORATIONS — LICENSES — EQUALITY OF TAX ORDINANCE ST. LOUIS No. 12,508, § 4.

A license fee is a tax, within the meaning of section 3, art. 10, Const. Mo., providing that taxes "shall be uniform upon the same class of subjects within the territorial limits of the authority levying the same;" and section 4, ordinance city St. Louis No. 12,508, imposing a license fee of $50 for the privilege of keeping a meat-shop, and providing, further, that the keepers of shops may deliver meats, in wagons or otherwise, and that owners of shops in the new limits added to the city, may send out their wagons to sell meats, is void, as discriminating against dealers in the old limits.

Appeal from St. Louis court of appeals.

A. C. Clover and L. Bell, for respondent. R. Hinzel and J. O. McGinnis, for appellant.

SHERWOOD, J.


The defendant was prosecuted in the First district police court of St. Louis for violating sections 1 and 4 of article 3 of chapter 23 of the Revised Ordinances of the City, approved March 29, 1881, as amended by ordinance 12,508, approved July 21, 1883, by keeping a meat-shop without a license. The case was tried in the police court on November 6, 1883, and the defendant was found guilty, and adjudged to pay a fine of $50 and costs. He appealed to the St. Louis court of criminal correction, where the case was tried anew, and the defendant was discharged. The city appealed to the St. Louis court of appeals, where judgment was rendered in its favor. 16 Mo. App. 210. The case is here by appeal.

On a former occasion, when the defendant was prosecuted under ordinance 10,384, known as the "Meat-shop Ordinance," for a violation thereof, and appealed to this court, we held that the license fee was a tax within the meaning of section 3, art. 10, of our state constitution, — a section which provides that taxes "shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax;" and because that ordinance imposed a tax of $25 on meat-shops in one portion of the city, and a tax of $100 on meat-shops in another portion of the city, we held that the ordinance discriminated in favor of one class of meat-shops, and against the other, and was therefore obnoxious to the constitutional provisions above noted.

The sections 1 and 4 of ordinance 12,508, under the provisions of which the defendant was...

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13 practice notes
  • State v. Bixman
    • United States
    • United States State Supreme Court of Missouri
    • 5 Marzo 1901
    ...which requires a license fee of one amount in one part of a city and a different amount in another is void. City of St. Louis v. Spiegel, 90 Mo. 587, 2 S. W. 839. In City of Brookfield v. Tooey, supra, which involved the validity of a tax of 1 per cent. upon the goods of a merchant, Gantt, ......
  • State ex rel. Transport Mfg. Co. v. Bates, No. 41456.
    • United States
    • United States State Supreme Court of Missouri
    • 14 Noviembre 1949
    ...Section I, Amendment XIV of the Constitution of the United States. City of St. Louis v. Spiegel, 75 Mo. 145; City of St. Louis v. Spiegel, 90 Mo. 587; Kansas City v. Grush, 151 Mo. 128, 52 S.W. 286; State ex rel. Ashbrook, 154 Mo. 375, 55 S.W. 627; State v. Baskowitz, 250 Mo. 82, 156 S.W. 9......
  • Laclede Power & Light Co. v. City of St. Louis, No. 38116.
    • United States
    • United States State Supreme Court of Missouri
    • 3 Julio 1944
    ...66 Mo. 675; Washington v. Washington Oil Co., 346 Mo. 1183, 145 S.W. (2d) 366; St. Louis v. Spiegel, 75 Mo. 145; St. Louis v. Spiegel, 90 Mo. 587, 2 S.W. 839; Cape Girardeau v. Groves Motor Co., 346 Mo. 762, 142 S.W. (2d) 1040; Nafziger Baking Co. v. City of Salisbury, 329 Mo. 1014, 48 S.W.......
  • Kroger Grocery & Baking Co. v. St. Louis., No. 34280.
    • United States
    • United States State Supreme Court of Missouri
    • 21 Junio 1937
    ...3, Art. X, Mo. Const.; State ex rel. v. Ashbrook, 154 Mo. 375; Nafziger v. Salisbury, 329 Mo. 1014; St. Louis v. Spiegel, 75 Mo. 145, Id., 90 Mo. 587; St. Louis v. Baskowitz, 273 Mo. 543, 201 S.W. 870; Kansas City v. Grush, 151 Mo. 128; Viquesney v. Kansas City, 305 Mo. 488; City of Washing......
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13 cases
  • State v. Bixman
    • United States
    • United States State Supreme Court of Missouri
    • 5 Marzo 1901
    ...which requires a license fee of one amount in one part of a city and a different amount in another is void. City of St. Louis v. Spiegel, 90 Mo. 587, 2 S. W. 839. In City of Brookfield v. Tooey, supra, which involved the validity of a tax of 1 per cent. upon the goods of a merchant, Gantt, ......
  • State ex rel. Transport Mfg. Co. v. Bates, No. 41456.
    • United States
    • United States State Supreme Court of Missouri
    • 14 Noviembre 1949
    ...Section I, Amendment XIV of the Constitution of the United States. City of St. Louis v. Spiegel, 75 Mo. 145; City of St. Louis v. Spiegel, 90 Mo. 587; Kansas City v. Grush, 151 Mo. 128, 52 S.W. 286; State ex rel. Ashbrook, 154 Mo. 375, 55 S.W. 627; State v. Baskowitz, 250 Mo. 82, 156 S.W. 9......
  • Laclede Power & Light Co. v. City of St. Louis, No. 38116.
    • United States
    • United States State Supreme Court of Missouri
    • 3 Julio 1944
    ...66 Mo. 675; Washington v. Washington Oil Co., 346 Mo. 1183, 145 S.W. (2d) 366; St. Louis v. Spiegel, 75 Mo. 145; St. Louis v. Spiegel, 90 Mo. 587, 2 S.W. 839; Cape Girardeau v. Groves Motor Co., 346 Mo. 762, 142 S.W. (2d) 1040; Nafziger Baking Co. v. City of Salisbury, 329 Mo. 1014, 48 S.W.......
  • Kroger Grocery & Baking Co. v. St. Louis., No. 34280.
    • United States
    • United States State Supreme Court of Missouri
    • 21 Junio 1937
    ...3, Art. X, Mo. Const.; State ex rel. v. Ashbrook, 154 Mo. 375; Nafziger v. Salisbury, 329 Mo. 1014; St. Louis v. Spiegel, 75 Mo. 145, Id., 90 Mo. 587; St. Louis v. Baskowitz, 273 Mo. 543, 201 S.W. 870; Kansas City v. Grush, 151 Mo. 128; Viquesney v. Kansas City, 305 Mo. 488; City of Washing......
  • Request a trial to view additional results

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