San Antonio daily light. [volume] (San Antonio, Tex.) 1886-1907, 1892-06-21

SAN ANTONIO, Tex, June 20, 1892.
To the Honorable Mayor and Board OF
No ermen:
Gentlemen-Hereto I submit.
ed 10 you my opinion as to the power
of the city to tax occupations not
heretofore taxed by the state, par
ticalariy with the reference to the oc-
cupation of operating street railways
and telephone lines. The opinion as
then given was based upon the deeis-
ion OF the court OF appeals, In which
that court held that the provision of
the constitution limiting the power
Of municipal corporations TO levy
ing occupation taxes to only such
occupations as were taxed by the
state and limiting the amount thereof
to oue-half of such state tax, did not
apply to municipal corporations hav-
ing q population of more than 10000
Inhabitants, and Incorporated by
special act Of the legislature gran ting
to such corporation the special power
to levy an occupation tax upon all &C.
equations, the constitution specially
providing that such cities may be In.
corporated by the legislature with
special powers not given to cities OF
less population.
Since that tune, however, in the
case Of William Hoefiing 4 Son
against the city of San Antonio the
supreme court has overruled the de-
cisiene of the court Of appeals and
holds that the provision of the con-
stitution limiting the power OF cities
and towns to tax occupations, to such
occupations as are taxed by the state,
applies to all municipal corporations,
whether Incorporated by special act
of the legislature OF by general law,
and as the supreme court can
be made the final arbiter of
the validity Of every occupation tax
imposed by the city. / am therefore
of opinion that every occupation tax
imposed by the city of San Antonio,
except one.half of the amount levied
by the state, Is void and of no force or
effect. This, however, does not cover
or affect the power of the city to levy
q reasonable license fee for regulating
such matters or occupations as affect
public rights or the public health.
Upon such question will send to the
council q further communication as
soon rs the same can be prepared.
Very truly yours,
OSCAR BEResTROM,
City Attorney.
REPORTS OF COMMITTEES.
Finance-The report OF the expen
ditures of the city for the month of
May were examined and found cor.
rect.
streets and Bridges-Petition OF
citizens to compel Martin & Schryver
to move An obstruction, in the shape
of q shed at the corner of Hayes and
Walnut streets was granted.
Fire and Fire Limits-J. w. Bun
dren to put up an engine on Garden
street, granted.
F. A. Taylor to put In horse power
engine on Avenue &, opposite fire
company No. 2 to propel hooby horses.
Granted
Rev. c. G. Mclean, to erect an avn
ing from residence to stable. Granted.
w. W.Teel, city veterinary surgeon,
was received and found correct.
bitches and Irrigation DIR. Old
hams report on the condition of San
Peiro creek was received and adopt.
ed. 1t stated that the creek
was in an extremely filthy. condition
being filled with all kinds of rub bish,
decayiDg vegetables and other dirty
stuff; that 1t needs cleaning from
Marshall street down. In connection
with this Alderman Weber intro
duced resolution that the ditch
comm iss ioner of the west side be or
dered to clean same, which was
adopted.
The report Of THE ditch commission
er of the east side was found correct
and ordered filed.
Assessmeni-H. X. Abbey was
granted one months time in which to
pay city tax. The following petition
ers had their assessments corrected
as follows:
Aug. Kuehpe, note for $1,000 charged
to Z. D. l.. Wickes, note for 81 900
charged to G. G. Thomas; r. Fried
rich, note for S., 900 charged to E ID.
l.. Wickes, note for 81 500 charged to
A. Leroy; Mr.. and Mrs. J. F. Sweeney,
taxes due on notes for 81, 25l assessed
to Moses Baumblatt; Mrs. A. Mondrau
Morisset. value of three acres deducted
from assessment, as there Is judg.
ment against her in court for this
possession of the same; G. M. and
Elizabeth Bruce, taxes on vendors
lien notes for 81 200 deducted, as they
had been transferred; E. Dlttmar, as.
sessment of building reduced $3.50, as.
sessment of piano reduced 500, taxes
reduced So. As; j. r. and M. futile,
value of horse and buggy deducted
from assessment, value of note not
deducted as petition does not state TO
whom it was transferred; A. +. Dig
nowity, assessment on lot 2, block 2,
original city lot 1SS, deducted, as 1t
was sold prior to assessment, assess
ment on building permit, 5000, de-
Quoted, as building was not erected.