City of St. Louis v. Spiegel

CourtUnited States State Supreme Court of Missouri
Writing for the CourtSHERWOOD
Citation75 Mo. 145
Decision Date31 October 1881
PartiesTHE CITY OF ST. LOUIS v. SPIEGEL, Appellant.

75 Mo. 145

THE CITY OF ST. LOUIS
v.
SPIEGEL, Appellant.

Supreme Court of Missouri.

October Term, 1881.


Appeal from St. Louis Court of Appeals.

REVERSED.

Jas. C. McGinnis for appellant.

L. Bell for respondent.


SHERWOOD, C. J.

The defendant, convicted in the police court for violating ordinance No. 10,384, known as the meat-shop ordinance, was successful, on appeal to the court of criminal correction, in his motion to dismiss, on the ground that the ordinance was in conflict with that section of the constitution of the State which provides that taxes “shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.” § 3, art. 10, Const. The point upon which this case hinges, is, therefore, this: Is the fee which the ordinance imposes, as a prerequisite to obtaining a license, a tax? If it is, then the ordinance cannot stand against the prohibition of the constitution.

This constitutional provision is a new one, and has

[75 Mo. 146]

never been passed upon by this court. And it is evidently intended to apply to matters other than those embraced in the next succeeding section of the same article, where it is provided that: “All property subject to taxation shall be taxed in proportion to its value.” § 4. This last section, which was obtained from the constitution of 1865, (art. 1, § 30,) plainly applies to a property tax; to cases where there is specific and tangible property, capable of valuation, and, consequently, of being taxed in proportion thereto. Not so, however, with the section under consideration. If that section relates to the uniformity of taxation to be levied directly upon property, then it is obvious that either that section or section 4, supra, is superfluous. We do not regard either section in that light. But while section 3 does not apply to a tax on property, it gives recognition to the same idea of equality and uniformity, by preventing discrimination between objects belonging to the “same class of subjects within the territorial limits of the authority levying the tax.”

Is, then, the license fee a tax within the meaning of the 3rd section, supra? And does the ordinance which...

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32 practice notes
  • Bacon v. Ranson, No. 32418.
    • United States
    • United States State Supreme Court of Missouri
    • December 31, 1932
    ...I, sec. 30; Ludlow-Saylor Wire Co. v. Wollbrinck, 275 Mo. 339, 205 S.W. 196; Express Co. v. St. Joseph, 66 Mo. 675; St. Joseph v. Spiegel, 75 Mo. 145; Ward v. Board, 135 Mo. 309, 36 S.W. 648; Mass. Bonding and Ins. Co. v. Chorn, 274 Mo. 15, 201 S.W. 1122; Viquesney v. Kansas City, 305 Mo. 4......
  • State v. Bixman
    • United States
    • United States State Supreme Court of Missouri
    • March 5, 1901
    ...to have his beer inspected free of cost, thus discriminating in favor of the latter against the former. In City of St. Louis v. Spiegel, 75 Mo. 145, it was held that a license fee imposed upon the keepers of meat shops is a tax, and must be uniform within the territorial limits of the autho......
  • State ex rel. Transport Mfg. Co. v. Bates, No. 41456.
    • United States
    • United States State Supreme Court of Missouri
    • November 14, 1949
    ...state constitution, and in violation of 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; St......
  • Wilhoit v. City of Springfield, No. 6370.
    • United States
    • Court of Appeal of Missouri (US)
    • May 3, 1943
    ...Mo. 387. (b) It is manifest that the license fee is imposed for the purpose of revenue as well as regulation. City of St. Louis v. Spiegel, 75 Mo. 145; State v. Bengsch, 170 Mo. 81. (c) The entire charter power of the city is found in Sec. 8395 (b) and (c), R.S. 1939. The power to tax an au......
  • Request a trial to view additional results
32 cases
  • Bacon v. Ranson, No. 32418.
    • United States
    • United States State Supreme Court of Missouri
    • December 31, 1932
    ...I, sec. 30; Ludlow-Saylor Wire Co. v. Wollbrinck, 275 Mo. 339, 205 S.W. 196; Express Co. v. St. Joseph, 66 Mo. 675; St. Joseph v. Spiegel, 75 Mo. 145; Ward v. Board, 135 Mo. 309, 36 S.W. 648; Mass. Bonding and Ins. Co. v. Chorn, 274 Mo. 15, 201 S.W. 1122; Viquesney v. Kansas City, 305 Mo. 4......
  • State v. Bixman
    • United States
    • United States State Supreme Court of Missouri
    • March 5, 1901
    ...to have his beer inspected free of cost, thus discriminating in favor of the latter against the former. In City of St. Louis v. Spiegel, 75 Mo. 145, it was held that a license fee imposed upon the keepers of meat shops is a tax, and must be uniform within the territorial limits of the autho......
  • State ex rel. Transport Mfg. Co. v. Bates, No. 41456.
    • United States
    • United States State Supreme Court of Missouri
    • November 14, 1949
    ...state constitution, and in violation of 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; St......
  • Wilhoit v. City of Springfield, No. 6370.
    • United States
    • Court of Appeal of Missouri (US)
    • May 3, 1943
    ...Mo. 387. (b) It is manifest that the license fee is imposed for the purpose of revenue as well as regulation. City of St. Louis v. Spiegel, 75 Mo. 145; State v. Bengsch, 170 Mo. 81. (c) The entire charter power of the city is found in Sec. 8395 (b) and (c), R.S. 1939. The power to tax an au......
  • Request a trial to view additional results

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