Summary

Portrait of Potter Stewart Potter Stewart Bates v. City of Little Rock, 361 U.S. 516 …

Municipalities in Arkansas are authorized by the State to levy a license tax on any person, firm, individual, or corporation engaging in any "trade, business, profession, vocation or calling" within their corporate limits. [1] Pursuant to this authority, the City of Little Rock and the City of North Little Rock have for some years imposed annual license taxes on a broad variety of businesses, occupations, and professions. [2] Charitable organizations which engage in the activities affected are relieved from paying the taxes.
Source: Wikisource

Portrait of Potter Stewart Potter Stewart Bates v. City of Little Rock, 361 U.S. 516 …

On oral argument counsel for the City of Little Rock was unable to relate any activity of these organizations to which a license tax might attach. [11] And there is nothing in the record to indicate [p527] that a tax claim has ever been asserted against either organization. If the organizations were to claim the exemption which the ordinance grants to charitable endeavors, information as to the specific sources and expenditures of their funds might well be a subject of relevant inquiry.
Source: Wikisource

Portrait of Potter Stewart Potter Stewart Bates v. City of Little Rock, 361 U.S. 516 …

We conclude that the municipalities have failed to demonstrate a controlling justification for the deterrence of free association which compulsory disclosure of the membership lists would cause. The petitioners cannot be punished for refusing to produce information which the municipalities could not constitutionally require. The judgments cannot stand.
Source: Wikisource

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