The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1908-04-15
CITY LICENSES
ARE UPHELD BY
SUPREME COURT
Sweeping Decision Handed
Down Sustaining Validity
of Local Ordinance.
MEASURE WILL BE
ENFORCED TO LETTER
STEP UP AND SETTLE OR BE AR.
RESTED is GODMAN's
ULTlMATUM.

The city won a notable victory in
the supreme court yesterday when
decision was handed down declaring
that the license ordinances are consti-
tutional and can be enforced.
The decision is one, of the most far
reaching and important determinations
of the law which has been made in
many months by the highest court of
the state and its effect will be felt by
every one coming under the license
classification.
IL means that at least $4,000 in IL
censes which are delinquent because
those assessed hoped the supreme court
would hold the ordinances unconst1tu-
uonal Will be paid at once and that the
incense assessor, Samuel /. Goldman.
VIII have authority in the future TO
enforce the law 10 its letter
Ii means that the telephone COM
pdnies must pay the license required.
that no merchant can escape, that all
roOming and boarding houses must
pay, that stock brokers and insurance
agents have no basis for their objec-
ton, that manufacturers agents and
loan sharks must come through"
and that every occupation tax imposed
can be enforced
under the new system of license cOllec-
ton is estimated at $500 900 from this
source alone the importance of the de-
cislon can be clearly seen and appre-
eiated. Should the supreme court have
held the ordinance unconstitutional
endless trouble would have resulted and
the income of the city would have been
most materially reduced.
The opinion was written by Justice
Eric nf h. n
by Chief Justice Mccarthy and Jus
tice Straup.
Involved Constitution.
The decision was i'm the case of the
Christensen Shoe company. This con-
Germ refused to pay its merchants Ii
cense along with several other concerns
and on Nov. -, 1906, the company was
arrested" and fined SO by Judge
Armstrong for failure to pay the liz
cense. Upon agreement the appeal to
the supreme court was taken TO test
the validity of sections 356 and $50 of
the revised ordinances of 1903.
Section $50 makes il unlawful for
tiny one TO engage in or carry on any
business trade or profession for the
transaction of which license is re-
quired. without procuring such Ii
cense.
Section $50 requires all those who de-
sire to engage I'm any business to make
a sworn statement TO the license de-
partment and also provides classi-
ficatiOn of merchants licenses which
run from a license of $40 year to all
those with a stock worth under 5000 to
$500 for those with stock worth over
$500 900.
The appellants claimed that the IL
cense tax required was unequal and
did not conform 10 section of article
IS, of the constitution of the state. This
section i'm part is as follows:
"The legislature shall provide by
law a uniform and equal rate of as
sessment and taxation on all property
and shall provide such regulations as
shall secure a just valuation for taxa
ton so that every person shall pay a
tax in proportion to the value of his or
her property.
The city claimed the ordinance con-
stitutional under section l. of article IS.
which reads as follows:
Basis of City Claim.
Nothing in this constitution shall be
construed to prevent the legislature
from providing a stamp tax ar a tax
based on income. occupation, license.
franchises or mortgages"
It was the contention of the appel
lants that these two sections should be
construed together, but the supreme
court differs from this opinion.
The first question to be considered,
SAYS the court. is whether the tax is
equal and uniform, and on this point
Justice Frick holds,
The section in question, (section 81,
is not intended to have. and in fact
does not have. any application to the
license tax question The appellant
SAYS that the tax in question is not one
within the police power Of the state,
but is for revenue only. This may be