The Jackson standard. [volume] (Jackson C.H., Ohio) 1847-1888, 1882-06-15

| Upon indictments of sundry persons under this act
the Court unanimously held that ''the requirement
taxes to the licensed busness and that the
on under penalties against carrying the business
without license is only mode of enforcing the pay
ment of such taxes.
In the opinion it is said mo claim ever made
exercise any trade or business within State. They
ing taxes Again: But as we have already % said
R@ass nsy thsy re e@cd ifs Il
carry the traffic in liquors without first having OBJ
taned them they are taxes and though it is license
! 1t was such misnomer in the Judgment of the su-
1855 amended it in that respect by striking out the
license ana M inserting taxm That court
IN G@ ana % ega s % %he M m this sc
is license not tar, though not license in form
ed @ hna the M se s has e
or held to be license in way to authorize the sale
This decision is affirmed in strong terms in Home
Insurance Co. vs. City Council, % VS. ll6, in case
of an ordinance of the city of Augusta in Georgia.
pGOyiding for the animal NJ license tax on Insurance
the insurance Company had complied with the State
in a the a ssa then @ IF a ,o do
imposing M license taX,n and the company sought to
Others that the city could require second
tract With the State evidenced by the Certificate of
authority from the State,
Geo 469 has held that this license not such hut
ness The case was carried to the Supreme Court of
ae e United states on this question: and that court
cense but valid tax imposed by the city, and after
Ge5fang What N said Wallace adds I'm the
tax, but It's payment is not made condition prece
Sc tan for its ne R and SECOND T.
n ne ght Of he license tar cOses that the result cOuh
In view Of the facts it hardly be said of these
us think ihey shed hood Of light directly the
Neither can it be said of them that the
IheSe cases. was different f ON the legislation in
clause is wholly fmmaterial as the question there
was and adj Is here what is the meaning Of The word Il
carrying on business until tax is paid impaft IL
Numerous statutes might be cited to SHOW that reg
nlai91s prescribed as conditions precedeat subse
quent TO engaging in EuS mess and enforcing them
by rp penalties lite, ar are not not licenses ems
d%0regn % express and telegraph companies to return
& fbd pay tax on receipts in addition to
are not paid the in default forbidden
No one would call this license statute, mode
bf esia G t3e PnyTent o. the taxes DUE d.
important p as coming frcm State having constitu
point and cannot be explained away. This Statute
wsn, r Re m tax on the d rq with the
misdemean9r to nglect to pay the tax, and penalty
That statute held, Cooley, j., announcing the
opinion to be tax and not license 1t is sought to
by claiming that under the Michigan statute the
in ours it is said it is prohibited This is untenabe
as nd % Son of h9 hn due i
failure TO give security to pay the tax is made mis-
demeanor and failure to the only subjects the
person to an action on his bond.
In the one case person is punished for not paying
the tax while in the other he is punished for Civ
ing the bond. Legal acumen would be exhausted in
making a distinction
The power by discriminating taxes, well as by
nes penalties and forfetures to provide against vi
cious and criminal practices including the evils
suting from the traffic in Intoxicating liquors. is,
believe, part of the legislative power the State
that ought not be frttered away crippled. Free
icy of this State.
On this point adopt with hearty approval the Ian
guage of this court in Miller Gibson Ohio ST.,
1861 per Thurman, Judge. who says:
The idea apparently contended for. that the con-
stituton recognizes uncomfortable, ilimitable
neous There is such right in respect'to any
modify, however harmless, for if there were, how
could the various inspection laws, the laws relating
to markets. the license laws, the Sunday law be
A power of regulation, power to pro-
vide against evils incident to traffic. power pro-
tces of trade is in greater degree vested in
every government. and certainly the people of Ohio
are not wholly without this protection. IF to guard
against these eriL restraint the traffic itself
rs RcSeSSGry 1T may auy be imposed the fact being
always borne in mind, and always acted upon, that
To this power intox icating liquors are expressly
subjected by the constitutional provision l have
quoted bnt that stricken of the
StitatioR the pooer mould sxbsist;' and forfhe
same that it might be declared unlawful to sell
poison TO child, or dagger to madman. it might
nor drunkard: and for the reason that any
other common nuisance might by law, be abated. the
rsiness Of common tipping house might be sub
ieC led to that fate.'