93 Neb. 658 | Neb. | 1913
This is a suit in equity brought by Nimrod W. Norris, a citizen of the United States, a citizen and taxpayer of this state, and of the city of Lincoln, on behalf of himself, William M. Dennis, the Lincoln Loan Company, and the National Loan Company, other taxpayers similarly situated, against the city of Lincoln to enjoin the collection of an occupation tax of $50 a year on the business or occupation of loaning money on chattel security. A restraining order was granted, but on the trial of the cause the order was vacated, the plaintiff’s action was dismissed, and from that judgment he brought the case to this court. After the cause was docketed here the plaintiff departed this life, and William M. Dennis, one of the parties in interest, was allowed to prosecute the appeal.
Many reasons are assigned for a reversal of the judgment of the district court, but only three of them are argued in .the brief of the appellant. Assignments of error not mentioned in the plaintiff’s brief will be treated as waived, and will not be considered by the court.
1. Appellant assails the validity of the ordinance in question as violative of the fourteenth amendment to the federal constitution, which provides: “No state shall make or enforce any law which shall abridge the privileges! or immunities of citizens of the United States.” It is. argued that the business in question is not such as the legislature might prohibit outright, because detrimental to the public interests, or against the public health or public morals, but is lawful in itself. It is further stated that the legislation is not directed against all engaged in the business of loaning money, is not directed against 'those loaning money for hire, but is directed arbitrarily and without reason against those engaged in the business ol
The charter of the defendant city provides, among other things, that the city shall have the power “To raise revenues by levying and collecting a license or occupation tax on any person, partnership, corporation or business within the limits of the city, and regulate the same by ordinance, except as otherwise in this act provided. All such taxes shall be uniform in respect to the class upon which they are imposed; provided, however, that all scientific and literary lectures and entertainments shall be exempt from such taxation, as well as concerts and all other musical entertainments given exclusively by the citizens of the city.” Comp. St. 1911, ch. 13, art. I, sec. 129, subd. 14.
City Council of Augusta v. Clark & Co., 124 Ga. 254, was a case where the city imposed an occupation tax upon persons loaning money upon personal property or personal security, placing them in a different class from chartered banks, negotiators of loans on real estate, real estate agents, and dealers in bonds and stocks. It was contended that the ordinance was void for the reasons urged by appellant in the case at bar. It was there said: “When a city charter authorizes a municipality to require by ordinance a license tax of persons engaged in any occupation, trade, or business carried on within the corporate limits of the city, the municipal authorities may by ordinance classify the different occupations for taxation, and impose different taxes in different amounts upon the different classes; and a classification made by such authorities will uot be interfered with by the courts, un
The supreme court of the United States in Field v. Barber Asphalt Paving Co., 194 U. S. 618, said: , “It is not the purpose of the fourteenth amendment, as has been frequently held, to prevent the states from classifying the subjects of legislation and making different regulations as to the property of different individuals differently situated. The provision of the federal constitution is satisfied if all persons similarly situated are treated alike in privileges conferred or liabilties imposed.” Kentucky Railroad Tax Cases, 115 U. S. 321; Hayes v. State of Missouri, 120 U. S. 68; Magoun v. Illinois Trust & Savings Bank, 170 U. S. 283; Gulf, C. & S. F. R. Co. v. Ellis, 165 U. S. 150; In re Borne Discount Co., 147 Fed. 538.
Adopting the views expressed by the foregoing authorities, we are of opinion that the ordinance in question is not violative of the fourteenth amendment.
2. It is next contended that the ordinance is violative of the constitution of this state, in that it contravenes section 3, art I of that instrument, which provides: “No person shall be deprived of life, liberty or property without due process of law.” This contention seems to have been conclusively answered in Rosenbloom v. State,
In Village of Dodge v. Guidinger, 87 Neb. 349, it appears that the trustees of the village, for the purpose of raising revenue, passed an ordinance levying a tax upon the occupation of practicing medicine within the village limits. The validity of this ordinance was challenged; and, upon an appeal to this court, it was said: “The defendant argues that the plaintiff may only license such vocations as it may regulate in the exercise of the police poAver, and that the practice of medicine is not subject to such regulations. The statute authorizes the imposition of occupation taxes for the purpose of raising revenue.
In the case at bar the city, by the ordinance complained of, imposed an occupation tax of $50 a year upon any person, firm or corporation engaged in the business of loaning money upon chattel security. It is not claimed by the appellant that this tax is excessive, and it is apparent that it applies equally and without discrimination to all persons, firms or corporations engaged in that particular occupation. Therefore, it is not objectionable on the ground of being class legislation. Trainor v. Maverick Loan, & Trust Co., 80 Neb. 626; Aachen & Munich Fire Ins. Co. v. City of Omaha, 72 Neb. 518; Nebraska Telephone Co. v. City of Lincoln, 82 Neb. 59. Neither is the ordinance vulnerable to the objection that it imposes double taxation. Mercantile Incorporating Co. v. Junkin, 85 Neb. 561; Nebraska Telephone Co. v. City of Lincoln, supra; City of York v. Chicago, B. & Q. R. Co., 56 Neb. 572.
From a consideration of the foregoing authorities, we are of opinion that the demurrer to the plaintiff’s evidence was properly sustained, and the trial court did not err in setting aside the temporary restraining order, and dismissing the plaintiff’s action. The judgment of the district court is therefore
Affirmed.