CRAWFORD et al. v. TOWN OF MARSHALL et al.

CRAWFORD et al. v. TOWN OF MARSHALL et al.
1932 OK 517
12 P.2d 875
158 Okla. 167
Case Number: 20244
Decided: 07/06/1932
Supreme Court of Oklahoma

CRAWFORD et al.
v.
TOWN OF MARSHALL et al.

Syllabus

¶0 Licenses--Statutory Authority for Towns to Impose License Tax for Revenue.
Section 4763, C. O. S. 1921, empowers the board of trustees of towns to impose a license tax for revenue as distinguished from a license fee collected on account of necessary police regulation.

Appeal from District Court, Logan County; Chas. C. Smith, Judge.

Action by R. H. Crawford et al. against the Town of Marshall et al. Judgment for defendants, and plaintiffs appeal. Affirmed.

Dale, Brown & Hoyland, for plaintiffs in error.
McGuire & McGuire, for defendants in error.

RILEY, J.

¶1 Plaintiffs in error sought injunction to restrain the enforcement of an occupational license tax ordinance of the town of Marshall. Judgment below sustained the ordinance.

¶2 Plaintiffs in error concede that subsequent to the submission of the case at bar, three decisions of this court have settled the controversy herein presented, in so far as it concerns the power of municipal authorities to impose a license tax for revenue purposes. City of Drumright v. Strand Amusement Co., 139 Okla. 162, 282 P. 128; Ex parte Dickison, 138 Okla. 266, 280 P. 797; Binion v. Dickison, 138 Okla. 171, 280 P. 801.

¶3 It is our opinion that the cited cases are decisive of the whole controversy herein presented.