14-415.
History: L. 1872, ch. 100, § 47; L. 1881, ch. 40, § 3; R.S. 1923, § 14-411; Repealed, L. 1925, ch. 101, § 2; March 14.
Source or prior law:
L. 1862, ch. 46, art. 2, § 1, ¶ 4; L. 1864, ch. 69, § 2, ¶ 4; L. 1867, ch. 68, art. 3, § 2, ¶ 4; G.S. 1868, ch. 19, § 30, ¶ 4; L. 1871, ch. 62, § 30.
CASE ANNOTATIONS
1. Cases concerning licenses for sale of intoxicating liquors. Alexander v. O'Donnell, 12 Kan. 608, 610; Williams & Pattee v. Louis, 14 Kan. 605, 606; The State v. Young, 17 Kan. 414, 416; Franklin v. Westfall, 27 Kan. 614, 616, 617.
2. Mere amount of tax does not prove its invalidity. Fretwell v. City of Troy, 18 Kan. 271. Limited: McKay v. City of Wichita, 135 Kan. 678, 681, 11 P.2d 733.
3. License tax void as to some businesses, valid where equitable. McGrath v. City of Newton, 29 Kan. 364, 368.
4. License tax graduated by fair and just standard held valid. City of Newton v. Atchison, 31 Kan. 151, 156, 157, 1 P. 288.
5. License cannot be levied on "drummer" or "commercial traveler." City of Kansas v. Collins, 34 Kan. 434, 435, 8 P. 865.
6. Single sale from samples does not constitute agent a peddler. City of Kansas v. Collins, 34 Kan. 434, 435, 8 P. 865.
7. License tax may be imposed upon corporation operating under franchise. City of Wyandotte v. Corrigan, 35 Kan. 21, 25, 10 P. 99.
8. Drummer's license tax for selling goods by sample held invalid. City of Fort Scott v. Pelton, 39 Kan. 764, 18 P. 954.
9. The term "merchants and retailers" includes lumber dealers; tax valid. Campbell v. City of Anthony, 40 Kan. 652, 20 P. 492.
10. Real-estate agent violating ordinance cannot collect commission on sale. Yount v. Denning, 52 Kan. 629, 634, 35 P. 207.
11. License tax not limited to mere expense of regulation. In re Chipchase, Petitioner, 56 Kan. 357, 360, 43 P. 264.
12. License tax to obtain revenue for general expense held valid. In re Chipchase, Petitioner, 56 Kan. 357, 360, 43 P. 264.
13. Amount of tax held not excessive. In re Chipchase, Petitioner, 56 Kan. 357, 360, 43 P. 264.
14. Larger license tax upon transient photographers than resident held valid. City of Caldwell v. Prunelle, 57 Kan. 511, 512, 46 P. 949.
15. Courts will not interfere except in gross abuse of discretion. In re Martin, 62 Kan. 638, 640, 64 P. 43.
16. License tax imposed on "all other retailers," construed; term defined. Miller v. Demory, 64 Kan. 584, 586, 67 P. 1105.
17. City has authority to levy license tax upon magnetic healers. Steiner v. Liggett, 67 Kan. 822, 72 P. 577.
18. Second-class city has the power to levy license tax on keeper of rooming house. City of Independence v. Richardson, 117 Kan. 656, 232 P. 1044.
19. Cited but not construed. McKay v. City of Wichita, 135 Kan. 678, 680, 11 P.2d 733.
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