Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1866-07-24

a'ThO HuChmoy QNNIM WN|AN|NDD.
Some time last year, our City Council
passed an ordinance to regdlate hackney
coaches, &C., fixing the license tor q hack
hey coach at slS per year.. Some Of the
hackney coachmen, we understand, have
paid the eis and taken out license under
the above ordinance, while others have re-
fused to do SO. We have been cited to the
decision Of the Supreme Court of Ohio, In
the case of SeatOn Nays v. The CITY Of Gin
cinndti, in 1st OHIO State Reports, 208, as
settling the law in this and similar cases.
In the case referred to, the plaintiff brought
suit against the City of Clnoinnatlt TO recoV.
er back the sum of 800 he had paid for four
licensees as huckster, exclusive of one dol
lar paid the May0rof the city for issuing
each license. The 500 were paid In pursu-
ance OF an ordinance of the city, but the
Court held that the plaintiff was entitled TO
Srecotes 1t back asmoney illegally paid
The opinion of the Court was delivered BY
Judge Ranney, and from It we make the
following extract: 4sEfN4 gsbfl
~ The power is expressly conferred to levy
taxes to defray the current expenses of the
city Upon the real and personal property
of tue Stare. The city Is thus Clothed with
powerS BY. this mode Of taxatIons 70 raise
moneyto accomplish all lawful purposes.
On any principle, this necessarily excludes
all other modes of-taxatlon, ,as any lotheT
becomes unnecessary to carry into effect
Its granted powers. But we have no hesi-
! tati6n In placing, At upon higher grounds,
/ The power to tax Is one Of the, highest az
! tributes of sovereignty. 1t Involves the
| right to take the private property Of the
citizen without his consent, and without
| other compensation than the promotion Of
the public good. Such Interference with
the natural rlghtof acquisition and enjoy
/ ament guaranteeJ by the Constitution, can
only Be Justified when public necessity
| clearly demands IL. Being sovereign pow
err It can only be exercised BY the General
Assembly; acknowledgement by the people oT
| the fundamental law; much less can 1t be
exercised by q municipal Corporation
without further upequiyOcal delegation
by the Legislative body = NNiTJ HLr
! None such is found here; and the only
remaining question is, 5WGsy the sum de-
| manded bythe ordinance for the license 70
trade, taxp The sum required Is limited
| only blythe discretion Of the council but
whatever 1t may be 1t goes into the city
treasury and constitutes part Of its gene
raj fund. The term has been correctly de-
fined to be one ofgeneral import, including
\ almost every species Of imposition on fper-
sons or property. for supplying the public
treasury, as tolls, tribute, subsidy, excise,
4 impost or customs. In more limited sense,
/ It Is the SUN laid for the same purpose upon
polls, lands, houses, personal property,
! professions and occupations.y Whether re-
garded In the larger or more limited sense,
the sum here exaeted Is clearly included
| A license may Include tax, or 1t may not
/ II the exaction goes no further than to cover
| the necessary expenses of issuingi 1t 1t does
| not; but If IL is made means Of supplying
money for the public treasury, we agree
| with the court In State o.. Roberts, IL Gill
& Johns, 506, that II ''ls tax Is too palpa-
bic for discussion.n 4 IL III
N Under the foregoing decision of the SUI
preme Court, we understand the Mayor oi
our city to hold that part Of the ordinance
+ Of our City Council alluded to, which re-
quires hackney coachman to pay $1S fol
license, to be unconstitutional and void
We are further authorized to state that the
Mayor will issue licenses to hackney coach
men for 81 each, being a sum considered
I sufficient to defray the costs and expenses
of Issuing the same.