95 P. 93 | Ariz. | 1908
— The territory of Arizona, at the relation of the livestock sanitary board, brought suit against James and Fred Kenney, copartners doing business under the name of Kenney Bros., to recover $150 alleged to be due. from Kenney Bros, by reason of the fact that during the year 1905 they were engaged in the slaughtering business, but did not apply for or procure a license for that business, or pay to that board by way of a license the amount of the license fee, though payment thereof was demanded of them. Kenney Bros, demurred to the complaint on the ground that it does not state a cause of action. The demurrer was sustained, and judgment rendered against the plaintiff. From this judgment the plaintiff has sued out a writ of error.
The livestock laws as contained in title 42 of the Revised Statutes of 1901, Act No. 26, page 40, Laws of 1903, and Act No. 51, page 65, Laws of 1905, are involved in the consideration of this case. These laws provide for the establishment of the livestock sanitary board, a salaried body, for a salaried secretary of that body, for a salaried veterinary surgeon, and for stock inspectors, slaughter-house inspectors, and detec
The territory makes two contentions: First, that the fee for which it sues is imposed as a tax for revenue purposes; and second, that, there being no specific provision by law for the collection of that tax, the territory may avail itself of the general laws, and bring this action as for a debt; citing Lexington v. Wilson, 118 Ky. 221, 80 S. W. 811; Dollar Savings Bank v. United States, 19 Wall. (U. S.) 227, 22 L. Ed. 80, and other decisions of which these are typical. The statutes which we have summarized patently are intended solely for the regulation of the livestock and butchering businesses, with
We are not cited to any authority suggesting that, in advance of the issuance of the licenses, such license fees can be collected by suit, except by virtue of specific statutory authority. The law before us does not give rise to an obligation, but offers an opportunity of which one desirous of engaging in the licensed business may avail himself. Of it, however, he cannot be compelled to avail himself, except in so far as such compulsion may be effected by criminal prosecution. The fee is to be paid for the license. When a license is not obtained, there cannot be implied an obligation to pay for a license, merely by reason of the unlawful engaging in the business. Santa Cruz v. Santa Cruz R. R. Co., 56 Cal. 143; Monterey Co. v. Abbott, 77 Cal. 541, 18 Pac. 113, 20 Pac. 73; Merced Co. v. Helm, 102 Cal. 166, 36 Pac. 399.
The complaint does not state a cause of action. Wherefore the judgment must be affirmed.
KENT, C. J., and SLOAN and CAMPBELL, JJ., concur.