34 S.C. 242 | S.C. | 1891
The opinion of the court was delivered by
By the act of 1887 (19 Stat., 1163), the town council of Rock Hill is, amongst other things, invested with power “to require all insurance, telegraph, and express companies doing business in said town, and also all transient persons, companies, or corporations of any kind whatsoever, engaged temporarily in any business, profession, or occupation in said town, except such as are engaged as teachers or as ministers of the gospel, to pay to said town such sum or sums of money as a license tax as said town council may by ordinance direct: Provided said license tax shall not exceed the sum of one hundred dollars per annum.” On the 6th of February, 1888, an ordinance was adopted by the said town council, portions of which are set out in the “Case,” for the purpose of fixing the amount of licenses and special taxes imposed for the year commencing 20th January, 1888, and ending January 20, 1889, the fifth section of which reads as follows: “That all persons coming into the town of Rock Hill within said year to engage therein in the business of a merchant for a shorter period than one year, shall severally pay into the treasury of said town a license tax of fifty dollars.”
The judgment of this court is, that the judgment of the Circuit Court be affirmed.