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This case involves a defendant charged with violating a municipal ordinance by failing to pay fishpond taxes from 1964 to 1966. The court had to determine: (1) whether the ordinance was ambiguous and uncertain; (2) if the ordinance constituted an ex post facto law; and (3) if the municipality had the power to tax fishponds. The court ruled that: (1) the ordinance was not vague; (2) the ordinance was not truly retroactive and aimed to facilitate tax collection; and (3) the tax was a valid privilege tax on th

Author

Judy Anne Ramirez

Language

EN