The Paducah evening sun. [volume] (Paducah, Ky.) 1906-1929, 1909-05-01
Court Of Appeals Holds Or.
dinance Valid on This
Point.
Conflict Between General
and Specific Tax.
MERCHANTS HAVE RECOURSE.


state the Injunction of certain mer-
chants, to restrain the city from col
lecting license, Judge Barker. of the :
court of appeals, sustained Mayor.
Smiths contentious on every point.
although he left the way open for any
laggrieved individual to enter suit on
his own account.
One of the points involved. as to
whether or not a department store
should pay license on all depart
ments. was left open. but as Mayor
Smith and the department store own
iers agree. there is little likelihood OF
any further litigation.
One of the principal complaints
was that of Harbour and others that
City Treasurer George w. Walters
demanded that they pay license on
all departments. instead OF paying
the single merchants license of $25.
Mayor Smith agreed that the mer-
chants license should cover IL. Mr..
Walters declared that he had the au-
thority of City Solicitor Campbell for
his position.
The ordinance provided that when
ever a dispute arose between the
license payer and the license in
spector the mayor should arbitrate.
The court of appeals decided that this
is a perfectly proper provision since
the mayors decision to not Interfere
with the license payers right TO Hp-
peal to the courts whenever he feels
himself aggrieved.
Inspector Hicks apparently con-
cured in the view OF Mr.. Walters.
Although Mayor Smith sided with tie
/ license payers. Hereafter, all dis
putes will be referred 10 the mayor
The decision also says that when
there Is a general and a specific
license fee. the merchant must pay
the specific, and not the general.
The opinion in full is:
THE real question involved Is the
validity of a general license Ordi-
nance of the city of Paducah. AFFECT
ing practically every business, profess
sion and calling of that city. | am
of the opinion that the motion to re-
iinstate should be overruled. although
/ do not mean to decide that there
is no merit in any of the positions
taken by the plaintiff. do not think
however that the following positions
are tenable:
"0) That the ordinance Is in
valid because OF certain irregularities
in the procedure while il was on its
passage. am of the opinion that
this objection is without merit.
"(2) That ii is invalid because.
where doubt of the proper class to
which any. applicant belongs arises.
the ordinance refers the matter TO
the mayor. This is q question which
must OF necessity arise in the admin
istration OF fiscal affairs of city and
il is equally necessary that some. one
Should decide IT, | do not think this
delegation OF legislative authority
to the mayor. IL is strictly an execu-
tive or administrative duty; an error
on the part of the mayor leaves the
payer free to apply to the courts for
relief. 'oc
"(3) The provision of the ordi-
nance. where general license tax is
found in the schedule and also spe-
cific license tax, does not mean that
a business should be taxed twice or
to pay two licenses. but that the tax
payer should be required to pay the
specific license. only. To Illustrate,
all retail merchants are required 10
pay a license of s25 per annum: all
grocers are required to pay (say) $50
per annum. Now, the grocer is a re-
tail merchant, but he is not required
to pay both llcenses--only the gro
GERS license
1.-The question as TO whether or not
large department stores, which carry
different lines Of goods, such as boots
and shoes. dry goods. drugs. etc.
should pay a license for each line or
one license for all has given me more
trouble. ! do not. however, think It
wise to undertake to decide this ques-
tion on this motion. Any merchant.
who thinks himself aggrieved by any
ruling as to HIS license. can bring his
: 'ildividual case into court aud have 1t
decided. These large and perplexing
, questions should not be decided In
, advance; each ease should be decided
: on its cwn merits. and not in connec-
l ton with others, In these conclu-
{ sions. I am authorized to say all
members OF the court concur.
? HENRY S BARKER.
I Judge Court of Appeals"