90 Neb. 232 | Neb. | 1911
But one question is presented in this case, and that is whether a privilege granted by a license to sell intoxicating liquors is subject to ad valorem taxation. The dis
In City and County of San Francisco v. Anderson, 103 Cal. 69, it was held that the right to a seat in a voluntary association, known as the “Stock Exchange,” does not contain such elements of property as to be subject to taxation. To the same effect is Baltimore City v. Johnson, 96 Md. 737. The reasons underlying the district court’s decision that the privilege granted by the license is not taxable by valuation are stronger than those sustaining the last cited cases. There is no statute specifically authorizing the levy of a tax by value in addition to the payment of the license money, and we are of opinion that no such right exists.
The judgment of the district court .is
'Affirmed.