94 Mo. 630 | Mo. | 1887
The charter of the city of'St. Louis authorizes the mayor and assembly ; “To license, tax, and regulate * * * agents * * * real-estate agents and brokers, financial agents and brokers * * * mercantile agents * * * insurance agents * * * and all other business, trades, avocations, or professions whatever * * * to license, tax, regulate, or suppress all occupations, professions, and trades not heretofore enumerated, of whatever name and character.” Under the provisions of ordinance 12,473, a license tax of twenty-five dollars is required of any one acting as agent, solicitor, or canvasser for sewing machines. Section 2, of article 20, of chapter 37, of the Revised Ordinances, makes it a misdemeanor to fail to take out a license as aforesaid. The defendant thus failing was convicted in the district police court, and in the court of criminal correction, and appeals to this court.
I. If the charter of the city authorized the passage of ordinance 12,473, the validity of a subsequent ordinance to punish violations of the former one follows as a matter of course. The charter in this case differs very
In City v. Herthel, 88 Mo. 128, this court went further than we are called upon to go in this case, and an ordinance, under the same charter, was held valid which required architects to be licensed, and that term was held, for the purposes of construction, as ejusdem generis with lawyers, doctors, dentists, and artists. In the case before us, it will b‘e noticed that the term, “agents,” is employed as a descriptive word, a word of designation, and embraces all agents. This cáse does not, therefore, really present the feature where general words follow prior particular words, and if it did, the closing words of the section show that it was clearly intended by the charter to confer authority upon the
II. Ordinance 12,473 is not repugnant to the provisions of section 3, article 10, of our state constitution. That section provides that taxes “shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.” In City of St. Louis v. Spiegel, 75 Mo. 145, it was ruled that the price charged for a meat-shop license was a tax, and that, therefore, an ordinance was invalid which authorized the imposition of a tax in some parts of the city of one hundred dollars for such a license, while imposing a tax for the same purpose, in another part of the city, of only twenty-five dollars, on the ground that the ordinance in that case made a discrimination between the amounts of. taxation imposed upon the “ same class of subjects.” Here there is no such discrimination; all sewing-machine agents are taxed alike, and this meets the constitutional requirement. City of St. Louis v. Spiegel, supra; Glasgow v. Rowse, 43 Mo. 479; American Union Express Co. v. St. Joseph, 66 Mo. 675; City of St. Louis v. Sternberg, 69 Mo. 289; 2 Dill. Mun. Corp. [3 Ed.] sec. 750. That other agents, agents engaged in other classes of business, are not taxed by the city, does not affect the constitutional principle controlling this case. The only prohibition of the section being discussed is that which forbids inequality, favoritism, to be exercised in imposing taxes upon the ‘ ‘ same class of subjects.” So long as this is not done, the constitution is not infringed, nor the rules of uniformity and equality violated. Cooley on Tax. [2 Ed.] 170, 171, and notes.
III. But it is insisted that the ordinance violates
We affirm the judgment.