71 Tenn. 328 | Tenn. | 1879
delivered the opinion of the court.
Watson & Brother were the beepers of a livery stable, and took out a license for one year from the 13th of March, 1875, as provided by law. They kept as part of their stock two buggies, for hire to customers for compensation. James T. Bell, the clerk of
By the act of 1873, ch. 118, sec. 46, the occupations that shall be deemed privileges and taxed as such, not to be pursued without a license, are enumerated. Among these are the keeping of livery stables, and the running of “hacks, carriages, drays, and wheeled vehicles” for profit. The privilege tax for keeping a livery stable is so much on each stall in the stable, and the tax for the privilege of running hacks for profit is a fixed sum on each vehicle. T, & S. Rev., sec. 553a, sub-sections 35, 71.
If the case turned upon the question, whether a buggy was a wheeled vehicle within the meaning of the statute, the conclusion would probably be, that it was not only literally, but in view of the legislative intent as shown by the vehicles enumerated, fairly embraced in the language used. City of Memphis v. Battaile, 8 Heis., 524. The real question, however, is whether the Legislature intended that the keeper of a livery stable should pay a license tax for the privilege of carrying on the business, and also separate license
Whatever power the Legislature may have to levy double taxes, the presumption always is against such an intent. The statute will not be construed so as to impose duplicate taxation, unless the construction is required by its express words or necessary implication. Cooley on Taxation, 165. The taxation of vehicles run for profit, finds ample scope in cases where they are run by the owners independently, and not as a part of a licensed business.
The statute contains an analogous instance in which the Legislature has shown that double taxation was-not intended. Thus express companies, omnibuses, express wagons and carts, and transfer wagons, are severally enumerated as requiring for the privilege of the-business or use, a license to be obtained by the payment of a tax. If, now, the tax’were paid and the license obtained to carry on business as an express company, the business could not be exercised without the use of express or transfer wagons. So in the case of omnibus companies. But the Legislature, in placing the tax on express wagons and carts, including wagons and carts engaged in transferring, exempted those belonging to express and omnibus companies. T. & S. Rev.,
In order to prevent misconstruction, it is proper to add, that the present rule only applies in a case where the occupation or business, the privilege tax upon which would be a double charge, is an essential part of the business for the exercise of which a license had been taken out. The running of an express wagon is a necessary part of the business of an express company. The running of a buggy is, according to-the evidence in this case, an essential part of the bu
The judgment below will be affirmed .with costs.