Rufus Wheeler Peckham

“ Every person, on compliance with the aforesaid requirements and the payment in advance to the city collector, at the rate of $100 per annum, shall receive a license under the corporate seal, signed by the mayor and countersigned by the clerk, which shall authorize the person, firm, or corporation therein named to expose for sale, sell, or offer for sale cigarettes at the place designated in the license ”

“ The amount of the fee is fixed by the common council for the privilege of doing business, and the text of the ordinance and the amount of the fee therein named would seem to indicate that it is both a means adopted for the easier regulation of the business and a tax in the nature of an excise imposed upon the privilege of doing it. ”

“ Quoting from counsel's brief, these claims are: 'First, that the state itself, acting through the common council of the city of Chicago, is inhibited by the Federal Constitution from making those provisions in the ordinance which delegate to the mayor the entire subject of granting and revoking licenses to persons engaged in the business of selling cigarettes ”

“ Said application shall be accompanied by evidence that the applicant, if a single individual, all the members of the firm, if a copartnership, and person or persons in charge of the business, if a corporation, is or are persons of good character and reputation. ”

“ The other objection made to the validity of the ordinance is that the amount of the license fee ($100) is an improper and illegal interference with the rights of the citizen, and is therefore a violation of the [ [Additional amendments to the United States Constitution#Amendment XIV| [ [Additional amendments to the United States Constitution#Amendment XIV| [ [Additional amendments to the United States Constitution#Amendment XIV| [ [Additional amendments to the United States Constitution#Amendment XIV|Fourteenth Amendment] ] ] ] ] ] ] ] . ”