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^rnr^iin nnnilT I l/7riI/7P fc|Ptd the Gty Council Have the Legal ^^ T lf&r\c^c ? If SO. Mfr IV Jjiwuwvwf ? ~~7 l were "Graduated" Licenses ^H|^. Granted ? . f ir ir "*?,? T/iIrrt ? Tj.1 Many UtMm i an iii^rH^HMH|^M^M^|interested Spectators, May 1 r??'" .'V:v ;ij f referred to conferred upon the City GounciL*of Abbeville |e the power to impose license taxes, 'fo? flie reasons stated f in said exceptions. If the construction gitfSm.by His Honor to section I t of the act of 1897, is not correct, (see brief, folio 89.) it [ would be hard to determine what the act does mean or for what purpose it was passed. Said act cannot as contended c by appellants refers pnly to those corporations created un- c der the act of 1896. The Legislature certainly did not 1 mean to pass an act conferring on those corporations the powers which they already had.-Jl , . >/ > < There is no provision in the act of .1896, ]No. 36, {re- 1 quiring such ordinances submitted to a vote of ^fhe people. < Section 1 of said act refers solely to proposed tow<ns, and < not to towns already in existence. - . , , ' , j.J, | ; v - , ? Sec. 25 provides a. method by which a town,''already 1 chartered and desiring to surrender its charter and of becom-1 1 ing incorporated under this act may do so. The term^of ' this section, as held by Hifc Honor the Presiding Judge> are; manifestly perpiissory. m The act of 1899 is entitled, "an act to provide, a ' I^aw for amendment of Town a.nd;City^[^hartefe,.n BMKnj^yiothing more than is indicated by the-titre. \ It l^&BHH^^arnethod for amending such charters. .It H^^SB^BH^riive. / This act is, as follows : any city or town in b^khBSHSHSHIH^^BB^^^^^I ^paiiy * t > bci-' ^rpfinf|ftrt in' 4/<4$ MHnMngmgnnBBg ^HmnnBn v: HHnHHnBBBSt amending c BImI HPl'is,a general ? Hr No. 36 un l^r.!,-. : Rtdy enjoyed by said^mcM - ^ th" MHonor Hr"'z of ,he sai'< Act of ,896 is un- f MVejt do^Sj^pt#rqvjdj?the'/iieense 1 ' 1 - *-p'- e^y genjra! c jKKKS^Hie organvzanon ana ciassuicanpn oy^mtinicipai I Knq' pfp^ ^HRction 6 of Art. S is as follows : ' , >? w ' 'That in this * ate shall be vested with power t6%ses?ai^ collect j^k Ks for corporate purposes, said taxes tQ b$ lyiiform in Eand property withm tiie ju&sdiction bf > g the sarrle, and a^the property, except ? jy law,- within th^limita of cities and ? d for the payment of debts contacted law. License or* privilege taxes flripos- n ed so as to secure a just imposition of S! classes subject thereto." : ^ b said Act simply conconfers on itiunicipal n rr lififliin fVia r\rA\MC?1 AtlC A VV 1i11111 tuv- piuvi^iviio UI 111 v aut LUA^ *)| taxes. It does not impose the A HBH^HgBBmnB^orations to do so. fit merely ? ordinance the payment of ^ nBSn^^nHBn^M|BBB^inthis that such ' v V 1 ' ' ixaction for the privilege of. pursuing a calling, may be im- J >osed and collected in the form of a license fee." See aine language in the opinion of the Court, at p. 516, near 0 :nd of second column, citing Cooley on Taxation, pp. 591. 192, 597- / # ' Appellants contend in their third exception that the " institution of 1895 establishes a new rule, and that the 1 :ase of Information vs. Oliver and cases cited above are | lot applicable to said new constitution. Sec. 1 of Art. 19, entitled, "Finance and Taxation," j So/* ^ Art 8 1'Municipal Corporations and i; lixu \y, inc. w, , x 4 Police Regulations" are the only provision in the constitution 1 3n this subject. The cases above cited held, that under the institution of 1868, the Legislature could grant the powej * to impose such license taxes although the constitution con- * tained no provision on the subject. In the present constitution the power to impose such taxes is expressly .given, and 1 there is no limitation upon it, except that such taxes are to be graduated, etc., and this* is only as,to the manner Which the power, is to be expressed; . ' . j .: . /- " ' Second, . \vHas $&povaes t6;,impose license tatf es. been exercised by the City Council of Abbeville in couforrpity to the Constitution,. and'such license taxes properly jgraduatecL'ljy the ordinance in question .> ' ' requiring-, sa?d taxes to.be uniform itt respect to pefspnp 6v1; to discriminate as to the otyjeite' upqin ; r /'"li ' i \ i* V- ' !_. iiv * PTOch burdens are to be imposed, bi^t which, not being ; axation pure and simpfe, is yet untouched by- the constitutional requirement Uniformity.'' ; In the'''-abbve.-'.c^^p 527, ''What is a easonable license fe&jlitist depend largely upon4^Vsound hscretion:of the Council, etc." . ' ' ^^ankarto' vs>'.Fowler, 33 Minn., 364, "And Cbfes will jj^ffKTpose ancl declare a license tax to be unjust and un .OIft5IJ?(?S-tlOnai. UUlCbb a. lXd.gld.lll LdJC Ui CALwax?g cxuvx H )r^ssi^:abuse of power by the City authorities in le^fn? a heytajg is establish^r" Lyons vs. Cooper. jt^^piese /{wo :-ca$g? cited from brief in case of States vs. jraplodc, >30 L. R. A. p. 432, Sub. div. 5, that discrimiMion between merchants having fixed places of; business ind persons setting to the trade, and retail de&Jers with tto 11 ixe'di,place of .husjn6& is not unlawful lor the?ipyrpos? ?f a 1 icense tax. . ' In Albrecht vs; State, -34. Am. Rep. 743, a Texas ? 9tse : It was ?ela*tbat,.tke constitution of that ?tate gave he right to levy sucH taxes, and there was no limitation u ither than^ that,the tax should; be uniform upon the same lice TVio rrtiiH fk?n ofaf<kS?-icnmp nf mpfhnds in ?hich such taxes' shoul^ be nfrp$3^tas follows : 1. On the privilege of carrying on the business. 2. On the amount of business done. i i ! , " . ? 3. On the gross profits of the business, etc. In the same case the Coiirt says, "To tax a merchant pon.his stock as'property, and also upon his gross sales, lay seem burdensome,1'but is not unconstitutional when ,ot expressly forbidden by the constitution." Nor is a license tax imposed by a municipality upon lerchants graduated according to their monthly ales unconstitutional, as it applies equally to all in same ategory. City Vs. Crocker, 16, Cal. 119. Cited from rief L. R. A, 30. 419. So, a license upon merchants is iot unconstitutional if graduated by average amount of "ock. Newton vs. Ate1' 31, Kan. 157. Brief L. R. l., Vol. 30, p. 422. Aud u. ordinance changing a license n vehicles, graded according to the character of the ve- , ides, the uses to which they are pur and the number of ; orses used is not void, etc., as it acts uniformly on all sub- ( icts in same class. k I "Imposing on laundrymen a license of $15.00 for a ( :eam laundry, $10,000 on every male person in the. busi- t ? -? 1 t 1 fU t It A ess ottter tnan steam laundry, ana $25.00 ior a maie laun- g |^k^n^loying one or more other persons, is constitu- / tax is equal and uniform if all per- 5 calling, trade or profession are taxed ^ j^HB^^Pnity of a license tax is required only as to the Jj j^Hj^Hv'hich it operates." Banta vs. Chicago, 40 L. | J See last paragraph of Opinion p. 617. "A!,j HVcannot m deemed unequal because it reaches one X ^^mtion only if it reaches all who follow that occupa- > jn." I T' ' , , .. j 3R. J. A. DICKSON^ - SURGEON DENTIST. / OLD FILT.fNGS; CROWN AND BRIDGE WOttKASfJSUIAL.il. A GOOD PLATE.......... $8 00 AMALGAM FILLINGS75c and. I.QO OFFICE OVER BARKSDaLE'8 STORE. * . r L AM PREPARED AT ALL TIMES TO urnlfttaa my customers ?REBH BEEP. PORK SAUSAGE. And 1*6811 Loaf Bread rfMtrfish on Friday and Saturday; Highest parket prices paid for Beeves and Hogs and trees Suit Hides. T. H. MAXWELL. ?hooeNo.l. tf ? i ? "PAT CLAYBURM." eJFv S. Stark's Stables Price, $15 a- Season. ; March 2f, 1900. tL :<T?? ? IP . * , ?V??ip J* MA w. l. aiLL a w., ? DEAEE08IK ? ^^0^|aHmge?f Har*' : - BABCOCK BffGtrfp, And pkEAF ^fG0l5$ FifO-n WO op. iQ<tt>OTtk>if? Wagon*. White el Pharmacy; Teady^^wiJnnflr *ud ^ N Bcription at Milforti's Drug Bu M;. giittr?itlecd. > >'UX gg . The- only drug store in TJpj W; , Graduates in Pliarm M On Duty at All Hon: 9|< . At-ttigbt riog Pbone No. 1( M'nfront d6dfeof store, wo will do Yours to p H Phone 107. * MILFOf THE VERY BI $1.00, $1.25, $] And Up to $4. A handsome line of the reliable DREW-9E luo huu unnuu. uuai auiccu uut lunpui kcoi '/ We (Jefy competition on Men's Dres* tjboe* iaten And only ask you to see them. For S2.SC LEWIS A. CROSSE" ; If thesenboes don't give yoo salloraetlon. wi larrled any timftsoon set a palf.of B^NNISTI ho* brought tothta oonntry. We bavetbem li 300 pairs of MEN'S BROGANS.aratnmer'fM ir you are wanting shoes, and go<Ml ones, oa ) buy from us.* ; > > . ? We have a nice stock of, Gent Cobb & . i SEE THE.... f TheSi LINE OF FJNE CH BEFORE BUY < t We have everything from a small We will make the price to suit yoi JL HG 27pccu CO. |NsnsJelico B ; ...BYT \ ABBEVILLE : |j ^ ^ PROMPT DELIVERY. m 1 hi i v V it v I V V JLF :'^Jj THE ABBEVILLE COTTON MILL WILL contract for a Quantity of Split Four-Foot Pine Wood, If early application 18 made at tbe office Make your contracts at once. If you you may not be able to sell your wood. : Apply to J. S. HARRIS, _ ? Jan. 2, J900. tl MJLLL OFFICE^ ,:;JH we know what 'to do witifc^^ Com^ down and get LOUR, LARD, BACON, IrnQst all kinds at low pripes. ' pple and lots-of other Eve to- Early >re. Parity P?nd ^ "f || )6i South Carolina that has tli?r lue MuuumMWiW ^ iD'S DRtfS STORE. at Si.50 and 12 00. We know they capnot'bj^fl >, ?(.<*), and $3 50 wo can show you the <;; IT SHOE FOR MEN ^ 9 will give yoa aootber pair. If yt)q Ure-to ER'S Patent Leather Vie! Kid., ?Tbe a Enamel OH, Box Calf ZurabCalf, Kt(t, "I anaples, will be In fihortly.all togoatCf?wMali 11 out? and we will,make It to your InteiSEXBt-i :sf HATS in the latest styles. McDavid. | Deed Drue Go/ssll ' "3 i; . ~':S!88B RISTMAS GOODS '] pin tray to a large dressing ease. i. Call early and get the fjrat choice, Drug Co. i ^ 1 L ! 11 \ Coal s?id 11! 11 LUMBER CO. S/'i Jt Phone No. 2.J>