Saks v. City of Birmingham

• Decision Date: 29 October 1898
• Citation: 120 Ala. 190,24 So. 728
• Parties: SAKS v. MAYOR, ETC., OF BIRMINGHAM.
• Court: Alabama Supreme Court

24 So. 728

120 Ala. 190

SAKS v. MAYOR, ETC., OF BIRMINGHAM.

Supreme Court of Alabama

October 29, 1898

Appeal from criminal court, Jefferson county.

Louis Saks was convicted of doing business as a retail clothier without a license, and he appeals. Affirmed.

McClellan J., dissenting.

On the trial of the defendant in the criminal court of Jefferson county it was shown that the defendant gave in and was assessed for city taxes on a stock of goods to the amount of $18,000, on which was levied taxes of one-half of 1 per cent., the full amount allowed by law to be assessed against property in the city of Birmingham. It was admitted that the defendant had not taken out a license as required by the ordinance of the city. The ordinance of the city of Birmingham, or so much thereof as was pertinent to the issue was introduced in evidence, and from it it appeared that some occupations and persons engaged in business in said city were charged a specific license without regard to the amount of capital or stock engaged in the business, such as bakers banks, candy manufacturers, marble yards, etc. The licenses for these occupations or businesses were fixed by section 1 of said ordinance. Section 2 of said ordinance was as follows: "Sec. 2. Be it further ordained, that every dealer in any kind of goods, wares, merchandise or other commodities other than dealers in the kind of goods, wares merchandise or commodities mentioned in section 1 of this ordinance, must take out and pay for a license at rates fixed as follows: When the maximum amount of his stock (not including the value of any goods, wares or commodities for which a license to deal in is required by section 1) on hand at one time within one year preceding the time when such license is applied for (which amount shall be verified by the applicant under oath in every case), $500.00 or less, $5 when such stock is more than $500.00 and less than $1,000.00, $10." And the ordinance so continues fixing the license tax according to the sliding scale in proportion to the capital or stock in such business, it being provided, among others, that when such amount of stock is "$15,000 or less than $20,000" the license tax is $100. Upon the hearing of the evidence there was judgment rendered convicting the defendant for the violation of said ordinance. From this judgment the defendant appeals, and assigns the rendition thereof as error.

W. R Houghton and W. A....