Title: CRAWFORD et al. v. TOWN OF MARSHALL et al.
Citation: 12 P.2d 875, 158 Okla. 167, 1932 OK 517
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: July 6, 1932

CRAWFORD et al. v. TOWN OF MARSHALL et al. Annotate this Case CRAWFORD et al. v. TOWN OF MARSHALL et al. 1932 OK 517 12 P.2d 875 158 Okla. 167 Case Number: 20244 Decided: 07/06/1932 Supreme Court of Oklahoma CRAWFORD et al. v. TOWN OF MARSHALL et al. Syllabus ¶0 Licenses--Statutory Authority for Towns to Impose License Tax for Revenue. Section 4763, C. O. S. 1921, empowers the board of trustees of towns to impose a license tax for revenue as distinguished from a license fee collected on account of necessary police regulation. Appeal from District Court, Logan County; Chas. C. Smith, Judge. Action by R. H. Crawford et al. against the Town of Marshall et al. Judgment for defendants, and plaintiffs appeal. Affirmed. Dale, Brown & Hoyland, for plaintiffs in error. McGuire & McGuire, for defendants in error. RILEY, J. ¶1 Plaintiffs in error sought injunction to restrain the enforcement of an occupational license tax ordinance of the town of Marshall. Judgment below sustained the ordinance. ¶2 Plaintiffs in error concede that subsequent to the submission of the case at bar, three decisions of this court have settled the controversy herein presented, in so far as it concerns the power of municipal authorities to impose a license tax for revenue purposes. City of Drumright v. Strand Amusement Co., 139 Okla. 162 , 282 P. 128; Ex parte Dickison, 138 Okla. 266 , 280 P. 797; Binion v. Dickison, 138 Okla. 171, 280 P. 801. ¶3 It is our opinion that the cited cases are decisive of the whole controversy herein presented.