Holt v. City of Birmingham

• Court: Alabama Supreme Court
• Writing for the Court: COLEMAN, J.
• Citation: 19 So. 735,111 Ala. 369
• Decision Date: 09 April 1896
• Parties: HOLT v. MAYOR, ETC., OF BIRMINGHAM.

19 So. 735

111 Ala. 369

HOLT v. MAYOR, ETC., OF BIRMINGHAM.

Supreme Court of Alabama

April 9, 1896

Appeal from criminal court, Jefferson county; Samuel E. Greene Judge.

Complaint by the mayor and aldermen of the city of Birmingham against T. H. Holt for violation of a city ordinance (Code of City Ordinances, § 323), by engaging in business without a license. From a judgment of conviction, defendant appeals. Affirmed.

Weaver & McMaster, for appellant.

Richard V. Evans, for appellees.

COLEMAN J.

The defendant was convicted, and fined $20, for the violation of a city ordinance, from which he prosecutes this appeal. The city imposed a license tax upon occupations and business carried on within its limits, and upon persons keeping "marble yards" the license tax was $20. The city ordinance reads as follows: "Any person who shall engage in any business for which a license is required, before having paid for and taken out such license, shall upon conviction be fined," etc. The charter confers upon the city ample authority to tax business and avocations, and to impose penalties for failing to take out a license. The license tax and the ordinance are within the authority conferred by the legislature. The contention of the defendant is that the legislature exceeded its constitutional authority in conferring the power upon the city, and that the city charter in this respect is null and void. The argument is based upon the following constitutional provision (article 4 § 50): "The general assembly shall not have power to authorize any municipal corporation to pass any laws inconsistent with the general laws of the state." The general law relied upon was adopted February 18, 1887, and reads as follows: "Sec. 499. Cities and Towns may Adopt Provisions of This Chapter. Any incorporated city or town in this state may, by an ordinance, adopt the provisions of this chapter regulating the assessment and collection of taxes by such city officers or agents, so far as the same may be applicable, and shall have the same right to sell property and make titles to property sold for taxes as is provided for collecting state and county taxes; but any such city or town must first, by ordinance, adopt such parts of this chapter for said purposes, as they desire to put in force; but no city (except Mobile, Montgomery, Marion, Brewton, Cullman and Selma), or town, or county shall assess, levy or collect any license tax on any business or occupation upon which the state does not assess, levy or collect such license tax. Nothing herein contained shall affect the provisions of the act for the reduction and funding of the debt of the city of Mobile, approved March 9th, 1875. The city council of Opelika may assess, levy and collect a license tax on banks or bankers, the keepers of livery stables, of meat markets, and those engaged in the business of running drays and hacks for hire." This act was amended December 8, 1888 (Acts 1888-89, p. 11), as follows: "Be it enacted by the general assembly of Alabama, that an act entitled 'An act to amend section 499 of the Code of Alabama,' approved Feb. 18, 1887, be amended so as to read as follows, to wit: 'Sec. 499. Cities and Towns may Adopt Provisions of This Chapter. Any incorporated city or town in this state may, by an ordinance, adopt the provisions of this chapter regulating the assessment and collection of taxes by such city officers or agents, so far as the same may be applicable, and shall have the same right to sell property, and make titles to property sold for taxes, as is provided for collecting state and county taxes; but any such city or town must first, by ordinance, adopt such parts of this chapter, for said purposes, as they desire to put in force; but no city (except Mobile, Montgomery, Marion, Brewton, Cullman, Selma, Eufaula, Russellville, Tuskegee and Uniontown), or town, or county shall assess, levy or collect any license tax on any business or occupation upon which the state does not assess, levy or collect such license tax. Nothing herein contained shall affect the provisions of the act for the reduction and funding of the debt of the city of Mobile, approved March 9th, 1875. The city council of Opelika may assess, levy and collect a license tax on banks or bankers, the keepers of livery stables, of meat markets, and those engaged in the business of running drays and hacks for hire." The act has been further amended by excepting other cities and towns, until now there is quite a number of...