147 S.W.2d 723 | Ky. Ct. App. | 1941
Affirming.
An ordinance of the city of Jackson imposes an annual license tax of $5 on each automobile used by nonresidents of the city regularly engaged in any kind or character of business, work, profession, occupation or calling within the corporate limits of the city in attending and performing such business, work, profession, occupation or calling.
The appellee, Nathan Pelfrey, Jr., is a nonresident of the city of Jackson but has regular employment in a bank in that city. He uses his automobile six days each week traveling back and forth from his residence outside the city to his place of employment within the city. This action was filed by him against the appellant seeking to enjoin the enforcement of the ordinance as to *299 him. The chancellor adjudged the ordinance invalid and granted the relief prayed for. This appeal follows.
We have no doubt that the ordinance in question is violative of the 14th Amendment to the Federal Constitution which declares that no state shall deny to any person within its jurisdiction the equal protections of the law and of Section 171 of the Constitution of Kentucky requiring uniformity in taxation. The uniformity provision of Section 171 is applicable to license taxes as well as to property taxes. See City of Louisville v. Aetna Fire Insurance Co.,
In Johnson v. City of Paducah et al.,
Judgment affirmed. *300