Dozier

Plaintiff was given judgment for ten dollars alleged to be due as a license tax imposed under an ordi nance adopted by plaintiff city. The principal question raised is whether the city has authority to impose the tax.

[1] 'The defendant is a physician and surgeon residing and practicing in the city of Redding and having his office at his place of residence. Redding is a city of the sixth class, incorporated as such in 1887 under the Municipal Corporations Act of 1883 (Stats. 1883, p. 93).

The ordinance is entitled, “An ordinance to license various classes of business, shows, exhibitions and games within the City of Redding for the purpose of revenue and regulation, and fixing the rates of license tax upon the same and providing for the collection of the same by suit or otherwise.” Section 1 provides: “Every person, firm, association, co-partnership or corporation, who has a fixed place of business, and engages in, carries on, or conducts any business, exhibitions or games, described in this ordinance, within the City of Redding, shall pay a license therefor in the amount hereinafter specified. ...” Section 2 provides: “Licenses to be paid as provided in the preceding section and…