State v. Green
| Decision Date | 27 June 1889 |
| Citation | 42 N.W. 913,27 Neb. 64 |
| Parties | STATE v. GREEN. |
| Court | Nebraska Supreme Court |
OPINION TEXT STARTS HERE
Syllabus by the Court.
1. A village has authority to levy a reasonable occupation tax, which conforms to the requirements of the constitution and statute; but such tax is a mere civil liability, to be collected by levy and sale of property, and not by arrest and imprisonment.
2. Where it is necessary to license a traffic, as the sale of intoxicating liquors, or a particular kind of business, which, if not licensed and regulated, may be used to defraud individuals or the public, the right to punish by imprisonment for a failure to pay the license fee and take out license is unquestioned, because such power is necessary for the preservation of order and welfare of society, but this power does not apply to a mere occupation tax.
Exceptions from district court, Cass county; CHAPMAN, Judge.
J. H. Haldeman, for plaintiff in error.
T. B. Stevenson, for defendant in error.
The defendant in error was arrested for violating an ordinance of the village of Elmwood, in Cass county, by failing to pay an occupation tax, and on the trial before a justice of the peace of that village was found guilty, and sentenced to “pay a fine of $10, and pay the costs of this suit taxed at ______, and be committed to the jail of the county until said fine and costs are paid.” Green appealed to the district court of Cass county, where, on his motion, the proceeding was dismissed. The attorney who appeared for the village thereupon obtained the consent of the attorney of Cass county to appear for him in the supreme court in order to settle the law of the case, and thereupon obtained leave from this court to file a petition in error. The transcript of the justice contains all the proceedings, and is quite lengthy. The complaint, as it appears therein, is as follows: ...
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Rosenbloom v. State
...to correctly interpret and construe the several provisions of that important document? When it was held in the case of State v. Green, 27 Neb. 64, 42 N.W. 913, that an occupation tax is to be collected by distress sale of the property of the tax debtor in the same manner as the collection o......
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Rosenbloom v. State
...fine and imprisonment as a means of enforcing a license tax, does not trench upon the constitution, and is therefore valid. State v. Green, 42 N. W. 913, 27 Neb. 64;Magneau v. City of Fremont, 47 N. W. 280, 30 Neb. 844, 9 L. R. A. 786, 27 Am. St. Rep. 436; and Templeton v. City of Tekamah, ......
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City of Ogden City v. Crossman
... ... a license. To do so would be to violate the provisions of the ... constitution of this state with reference to uniformity of ... taxation. Peay v. Little Rock, 32 Ark. 31; ... Chicago v. Larnard, 34 Ill. 203, 277; McBeer v ... Chandler ... and imprisonment the failure to pay a purely revenue tax ... Cooley on Taxation 437; St. Louis v. Green, 7 ... Mo.App. 468; State v. Green (Neb.), 42 N.W. 913, 73 ... Pa. St. 453; State v. Bright, 58 Am Rep. 155; Ins ... Co. v. Minden, 71 N.W. 995 ... ...
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Magneau v. City of Fremont
...five nor more than fifty dollars, and be committed until the fine and costs be paid. Under the decision of this court in State v. Green, 27 Neb. 64, 42 N.W. 913, the penal provision for the enforcement of the ordinance void. But that does not invalidate its other provisions, as the valid pa......