Repealed

15-420. History: L. 1871, ch. 60, § 48; L. 1872, ch. 102, § 2; L. 1905, ch. 124, § 1; L. 1907, ch. 129, § 2; R.S. 1923, § 15-420; Repealed, L. 1925, ch. 101, § 2; March 14. Source or Prior Law: L. 1869, ch. 26, § 29, ¶ 4. CASE ANNOTATIONS 1. Cases relating to license taxes to sell liquor. City of Salina v. Seitz, 16 Kan. 143, 146; The State v. Young, 17 Kan. 414, 417; The State v. Simmons, 21 Kan. 685, 686. 2. Separate license tax required for "auction," and "auctioneer," held valid. Fretwell v. City of Troy, 18 Kan. 271, 274. Limited: McKay v. City of Wichita, 135 Kan. 678, 681, 11 P.2d 733. 3. Graduated license tax by reasonably fair and just standard valid. City of Newton v. Atchison, 31 Kan. 151, 1 P. 288. 4. Both liquor license tax and annual license collectible from druggist. Tulloss v. City of Sedan, 31 Kan. 165, 167, 1 P. 285. 5. License tax on hawkers not class discrimination; tax held valid. City of Cherokee v. Fox, 34 Kan. 16, 7 P. 625. 6. Under this law licenses were collectible from resident attorneys only. Garden City v. Abbott, 34 Kan. 283, 284, 8 P. 473. 7. License tax not revenue, but to forbid legitimate business, void. City of Lyons v. Cooper, 39 Kan. 324, 18 P. 296. 8. Interstate commerce; orders by sample, not original package; tax valid. In re Pringle, 67 Kan. 364, 72 P. 864. 9. License tax upon transient merchants not restrictive or oppressive held valid. Lebanon v. Zanditon, 75 Kan. 273, 274, 89 P. 10. 10. Contract of sale by real-estate firm valid without paying tax. Manker v. Tough, 79 Kan. 46, 50, 58, 98 P. 792. 11. Occupation tax for sale of sweet cider excessive; held void. Scriven v. City of Lebanon, 99 Kan. 602, 604, 607, 162 P. 307. 12. Construed in conjunction with R.S. 1923, 12-1650. McKay v. City of Wichita, 135 Kan. 678, 680, 11 P.2d 733. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026