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CITY OF PUEBLO v. PULLARO

No. 17364.

275 P.2d 938 (1954)

CITY OF PUEBLO, a Municipal Corporation, Plaintiff in Error, v. Charles J. PULLARO, Fred J. Johnson, Robert F. Roblek, Pete Elich, Mike J. Stefanic, R. J. Rossi, John M. Novak, Jr., Defendants in Error.

Supreme Court of Colorado, En Banc.

November 8, 1954.

Attorney(s) appearing for the Case

John H. Marsalis, Pueblo, for plaintiff in error.

No appearance for defendants in error.

HOLLAND, Justice.

The voters of the City of Pueblo, at an election held August 20, 1946, adopted an ordinance concerning the licensing of the business of selling cigarettes and tobacco, and fixing an occupational tax on such businesses. It is set out in the ordinance that in the first instance the occupational tax shall be advanced and paid by the wholesale dealer on all cigarettes or tobacco delivered by him to a retailer for resale and that he shall affix a stamp...

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