The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1904-02-18
OCCUPATION
TAX NOT GOOD
Attorney General S i'm On S
Gives Another Opinion.
LICENSE POWER OF CITY
Board of Trustees Have Not
Authority to Act.
LICENSE POWER OF CITY

Guthrie. O. r. Feb. 17.-Attqrney Gen
era1 simons has given out the following
opinion on the taxing power Of cities Of
the territory:
John Roaten. Esq. City Attorney, Ed
mond. 0. T.
Dear Sir:-ReplyinS to your several let
ters Of the I2;h and 18th inst. wherein
you PROFOUND the following inquiry;
whether a city or not Of the first Class
has any power to license a bowling al
ley" In other words. can tie president
and board Of trustees impose license
tax upon a bowling alley operated in
such town.
] have examined the sections Ct the
statute to which YOU referred me and
in reply will say that l 90 not think that
any OF the sections quoted confer this
authoIdty upon the board Of trustees. In
section 5l2. paragraph y, volume l. VIII
sons Annotated statutes of Oklahoma,
under the head Of cities. towns and VII
lagos. we find the powers of the board
of trustees OF an incorporated town en-
umerated in twenty-one. different sub-di-
visions. The only power conferred upon
the board of trustees 10 impose license
tax. is in subdivision of said section as
follows:
Section =: To license regulate or re-
strain auction establishments travelling
peddlers. public exhibitions and the sale
Of Intoxicating liquors within the cor
poration.''
The legislature evidently intended to
limit the powc rof a board of trustees
Of an incorporated town, in the levying Of
a license tax. and for this purpose has
specifically designated those occupations
or things upon which such a tax could
be imposed. The conclusion could be that
the Iegisla ture having expressed specific
ally those subjects upon which a tax
be levied, would exclude any other than
those designated. If YOU win examine the
powers conferred upon the mayor and
council Of cities Of the first class, as con-
tanned In section $50 and 3SS on pages 23S
ard 50 Of the same volume you Will find
that the legislature has expressly CON
ferred upon such body a very wide power
and have enumerated n large number
Of occupatiors ana business upon which
a license may DE imposed; and also Civ
ing the said council power TO enact or
diaance to restrain, prohibit, and sup
press tipping shops. billiard tables. bowl
ing alleys etc None of the sections
which you cotcj me 10 contain any au-
thority to levy tax. but merely make
provision for police regulations Of -he
town and the last section quoted IS to
make ard establish sucn police ordin
ances and regulations not repugnant TO
the laws Of this territory as may be
necessary 20 carry into effect the pro-
visions Of This act. etc.'
1t viii be seetn that the board Of trUs-
tees are only authorized to enact ordin-
ances consistent with the laws Of the
territory fer the purpose or carrying into
effect the specific powers conferred upon
thar in said act.
1Iy conclusion is that an incorporated
town has no power 20 impose an Occura-
ton tax upon a bowling alley merely as
an exercise of the taxing. license power.
It is possible that there might be circun-
stances connected with the operation of
the same which would enable you 70
invoke powers Of the board OF trustees
in imposing police regulations and laws
OF the city, but upon this ] express no
opinion. Yours truly.
p. c. STMONS. Attorney General