93 Neb. 704 | Neb. | 1913
In 1909 the city of Franklin adopted an ordinance levying an occupation tax of $10 a year upon each telegraph company transacting intrastate business within the limits of the city. Plaintiff refused to pay the tax. The city then brought an action in police court in the name of the state of Nebraska for the city of Franklin, as plaintiff, and against the plaintiff herein, for the recovery of $10 for the tax and for a penalty of $50 for neglect to pay the same. The defendant in that case made a special appearance objecting to the jurisdiction of the police court, which was overruled, and on the same day, after taking testimony, a judgment was rendered as prayed. Defendant attempted to appeal to the district court, but the appeal was dismissed on the motion of the city, on the ground that the appeal was not properly taken. An action against the principal and surety upon the appeal bond was then brought by the city in justice court.
The present action was brought to restrain the maintenance of that action and the enforcement of the judgment, on tiie ground that it was void for want- of jurisdiction, that the city is harassing and annoying defendant with a multiplicity of suits, and that plaintiff has no- adequate remedy at law. Issues were made up, the city pleading the validity of all proceedings. A motion for judgment on the pleading made by defendant was sustained and the cause dismissed. Plaintiff appeals.
The principal point argued by the appellant is that the police judge had no jurisdiction to render the judgment complained of, for the reason that his jurisdiction is purely criminal in its nature, the statute providing that he shall have jurisdiction of “offenses against the ordinances of the city.” The case of German-American Fire Ins. Co. v. City of Minden, 51 Neb. 870, is cited as authority for the proposition that an attempt to fix a criminal penalty for failure to pay an occupation tax is void, and collection can only be made by civil suit. Section 6 of the city ordinance
As to plaintiff’s contention that it was denied the right of appeal on account of the court striking the appeal bond
The judgment of the district court is therefore
Affirmed.