City of St. Louis v. Herthel
| Citation | 88 Mo. 128 |
| Parties | THE CITY OF ST. LOUIS v. HERTHEL, Appellant. |
| Decision Date | 31 October 1885 |
| Court | Missouri Supreme Court |
Appeal from St. Louis Court of Appeals.
AFFIRMED.
Klein & Fisse for appellant.
The charter of the city of St. Louis does not confer upon the municipal assembly any authority to tax architects, and the ordinance upon which this prosecution is based is, therefore, void so far as it concerns those who pursue the calling of an architect. ( a) Architects are not specifically named in the ordinance as objects of taxation. The power to tax must be derived, therefore, from the general words following the enumeration. But it is familiar law that where general words follow an enumeration of specific things, they are restricted in their application to things of the same class or kind as those enumerated. Under this rule the general concluding words of the ordinance in question cannot be made to extend to architects, for the calling of an architect is not akin to any of the professions or callings enumerated. ( b) The act of the general assembly enacted in 1879, relating to the taxing of certain professions, is an amendment of the charter of the city, and operates to eliminate from the charter the professions of the law and medicine. Omitting lawyers and doctors from the classification in the charter, all vestige of right to claim that architects are ejusdem generis with any profession named disappears. City of St. Louis v. Laughlin, 49 Mo. 559; Sandman v. Breach,7 B. & C. 96; Regina v. Reed, 28 Eng. L. & E. 133.
Ashley C. Clover and Leverett Bell for respondent.
The defendant was prosecuted for conducting in the city of St. Louis the business of an architect without first having taken out a license as provided in an ordinance of said city. Judgment was rendered against him, which, on appeal to the St. Louis court of appeals, was affirmed, from which he has appealed to this court, and the only question involved in the appeal is the validity of the ordinance of the city which provides “that it shall not be lawful for any person to exercise within this city the business of * * * architect without a license therefor.”
It is claimed by counsel for the city that the validity of said ordinance is established by section twenty-six, article three, subdivision five, of the charter, which confers upon the mayor and assembly the power “to license, tax, and regulate, lawyers, doctors, doctresses, undertakers, dentists, auctioneers,” and after specifying about fifty...
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...City v. Lorber, 64 Mo. App. 604. In the Siemens Case, the court traces the judicial history (St. Louis v. Laughlin, 49 Mo. 559; St. Louis v. Herthel, 88 Mo. 128; City of St. Louis v. Bowler, 94 Mo. 630, 7 S. W. 434) which led up to the enactment of this section and in which cases the doctri......
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