64 Mo. App. 604 | Mo. Ct. App. | 1896
The defendant was tried and acquitted in the criminal court for the breach of an ordinance
The record informs us that the defendant was acquitted on the ground that the charter of said city does not specially confer upon the government thereof the power to tax “produce dealers” and, therefore, the said ordinance passed by it was inoperative. Subdivision 10, section 1, article 3, of the charter of the city provides that the mayor and common council shall have power by ordinance to license, tax,, and regulate undertakers, auctioneers, grocers, merchants, and a great number of other occupations, trades, and professions therein specified. The term “produce dealer” is not found in the said charter provision.
The statute expressly denies to any municipal corporation of this state the power to impose a license tax upon any business, avocation, pursuit, or calling, unless the same be specially named as taxable in the charter of such municipal corporation. R. S. 1900. It is needless to say that the statutory inhibition applies alike whether the charter is framed by a city for its own government, as provided in section 16, article 9, of the state constitution; or exists in the form of a legislative grant, by a general or special statute. The former stands on no higher legal plane than the latter.
The term “merchant” has been defined to be strictly a buyer, but by extension, one who buys to sell, or buys and sells; one who deals in the purchase of goods; a dealer in merchandise; a trader. Kinney’s Law Diet. & Grlos. 459. One who buys to sell again and who does both, not occasionally, but habitually, as a business; one who buys and sells an article. Anderson’s Law. Diet. 671. One who is engaged in the business of buying commercial commodities and selling them again for the sake of profit. Century Diet. 3713.
In The City of Kansas v. Vindquest, 36 Mo. App. 584, it was, inter alia, said by Judge Ellison, who delivered the opinion: “It will be noticed that the charter specially enumerates merchants among the persons and occupations which may be licensed by the city, and, in my opinion, an ice dealer, such as defendant was shown to be, will fall within that term.”
It appears that defendant was engaged in the pro
We think it is too plain for argument, that when the charter authorized the municipal government to license and tax merchants, it meant thereby dealers in every kind and description of commercial commodities, including produce dealers; and that,- therefore, the passage of the said ordinance requiring produce dealers to pay the license tax therein provided, before engáging in that business, was within the scope of the grant of power conferred by the charter.
It follows that the criminal court erred in holding the said ordinance void and giving judgment for defendant.
The judgment of the criminal court will be reversed and cause remanded.