flat license tax
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 321 U.S. 573 - Follett v. Town of McCormick · 1944Most cited · 381 citing opinions
The exaction of a tax as a condition to the exercise of the great liberties guaranteed by the First Amendment is as obnoxious as the imposition of a censorship or a previous restraint. For 'the power to tax the exercise of a privilege is the power to control or suppress its enjoyment.