Woodruff v. City of Louisville

Court of Appeals of Kentucky

Woodruff v. City of Louisville

6 Ky. Op. 230, 1872 Ky. LEXIS 523

DecidedApril 19, 1872

StatusPublished

This text of 6 Ky. Op. 230 (Woodruff v. City of Louisville) is published on Counsel Stack Legal Research, covering Court of Appeals of Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Woodruff v. City of Louisville, 6 Ky. Op. 230, 1872 Ky. LEXIS 523 (Ky. Ct. App. 1872).

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Opinion

Opinion by

Judge Hardin :

The exaction of the license fee complained of in this case must, in our opinion, be regarded as merely the imposition of a tax- on the particular occupation or business of an attorney at law, as like taxes are imposed on other lucrative pursuits, for various purposes; and, as the burden thus imposed on the appellant is not shown to have been disproportionate or unequal to those borne by tradesmen and professional men generally, for the same purpose, we can not regard it as an unauthorized taking of private property for public use; but we concur with the court below that it was a legal and proper exercise of the taxing power.

Wherefore the judgment is affirmed.

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Opinion by

Judge Hardin :

The exaction of the license fee complained of in this case must, in our opinion, be regarded as merely the imposition of a tax- on the particular occupation or business of an attorney at law, as like taxes are imposed on other lucrative pursuits, for various purposes; and, as the burden thus imposed on the appellant is not shown to have been disproportionate or unequal to those borne by tradesmen and professional men generally, for the same purpose, we can not regard it as an unauthorized taking of private property for public use; but we concur with the court below that it was a legal and proper exercise of the taxing power.

Wherefore the judgment is affirmed.

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Bluebook (online)

6 Ky. Op. 230, 1872 Ky. LEXIS 523, Counsel Stack Legal Research, https://law.counselstack.com/opinion/woodruff-v-city-of-louisville-kyctapp-1872.