The Paducah sun. [volume] (Paducah, Ky.) 1898-1906, 1903-12-24
Judge Sanders Decides a License
is a Tax.
Mr.. e. O. Terrell Must Pay License
to the City in Three Separate
Gases.
BROKERS TO MAKE FIGHT

Judge Sanders this morning render
ed an important decision. He held
that when the council exempted man.
ufacturing concerns here from "munic
ipal taxation" % the words Of the or
dipance express IL, it ct the same time
exempted them from paying license,
o. Q license lie one kind of tax.
The Paducah Brewery located here
three years ago, and was with the Hol-
lingshead company and other new con-
Germs exc mpted for five years as an in
ducement to its location. The council
in its ordinance says that such con
Germs are exempted from all "munici-
pal taxation. Then it passed snoth.
or ordinance requiring license Of $50
q year to DO BUSINESS. The brewery
declined TO pay on the ground that it
was exempt
Mr.. ]. q. Flournoy, attorney for
| the brewery pointed out that the coun
| Gil after exempting n mandatory for
five years and getting it here, could
turn around II license is not con-
strued TO mean tax, and fix the IL
oense at an unlimited amount, and
thus collect more than If the concern
bad to pay regular taxes. He pointed
oat further that municipal taxation
covered licenses as well as an ad valo-
rem tax. and the court conceded
with him. Al
The only question, said Judge San
ders, was whether or not a license is a
tax. He thought il was, and decided
that all manufactures that are ex.
empted from municipal taxation by
the city for five years to induce them
20 locate here, are exempt from pay
ing any sort of license, as n license
isatax. The decision is considered a
very important one.
Judge Sanders this morning rem.
dered another important decision, also.
He decided that Mr.. T.. O. Terrell, the
contractor, must pay to the city the
three licenses for failure TO pay
which he was warranted at the in
stance of License Inspector Ezell. In
the case of running gravel wagons
without paying license, the court
holds that Mr.. Terrell is liable to the
city for license on each wagon he
uses in his business Just as are the gro
GERS, bakers, dairymen, coal and ice
men, and others who run wagons TO
deliver what they sell, the only differ
ence being that Mr.. Terrell sells gravel
and delivers il in his own wagons
while the butchers, coal men, ice
men and others sell and deliver anoth-
or class of goods.
He also decided that Mr. Terrell
was liable for q contractors license.
as he is one of the largest contractors
in the city, and now has q contract
with the city for $50. 900 OF more, and
has many street contracts amounting
to many hundred dollars.
In regard to Mr.. Terrell's failure to
pay license for doing n stock yard
business, he said there was no dispute
about that, as Mr.. rsryell claimed no
one had been TO COLI Che license.
Judge Sanders announce FLOR the ben
eft of the people paying license in Pa
ducah. that the license inspector does
not have to 60 to them and collect
their license. They have to pay Ii
cense just rs they pay taxes, go to the
city treasurer and pay 1t, not wait for
some one to come and collect it.
Still another question regarding IL
censes has been raised. which Judge
Sanders will have to decide. Ii seems
that nearly everybody who thinks he
can escape paying license by attack
ing an ordinance or claiming exemp-
ton, is now doing SO. Last week
there were various excuses. Some Of
the osteopaths, who were morally as
liable to the city for license to prao-
tice and make living ~ physicians of
ANN nj har achool clai mad that thav did
not come under the head Of DOCTORS"
and got out Of paying license on the
technically. Contractors took fall
out OF the ordinance but lost out, and