Page:Bates v. City of Little Rock (229 Ark. 819).pdf/1

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 * 1) MUNICIPAL CORPORATIONS – "BENNETT ORDINANCE", PURPOSE OF. – The primary purpose of the so-called "Bennett Ordinance" is to obtain revenue for the cities, and the obtaining of the membership list and the listing of contributors is merely to aid in determining the matter of tax status.
 * 2) CONSTITUTIONAL LAW – FREEDOM OF SPEECH AND ASSEMBLY – MEMBERSHIP LISTS. – When names of  contributors and amounts paid by each is required as a mere incident to a permissible legal result, the information is not privileged under the Amendments to the Constitution of the United States.
 * 3) CONSTITUTIONAL LAW – FREEDOM OF SPEECH AND ASSEMBLY –  MEMBERSHIP LISTS, RIGHT TO ANONYMITY. – The mere fact that the furnishing of its membership lists and the names of contributors will hurt the prospects of the refusing organization, does not make the tax ordinance unconstitutional – anonymity at all events is not guaranteed by the Constitution.
 * 4) CONSTITUTIONAL LAW – FREEDOM OF SPEECH AND ASSEMBLY – INFORMATION TO DETERMINE TAX STATUS. – Requiring the furnishing of information to the taxing power is not an unconstitutional invasion of the freedoms guaranteed. A taxpayer is required to file an income tax return giving the names of the sources of revenue; yet all this has been held to be within the power of the Sovereign, [See Hubbard v. Mellon, 5 F.2d 764, U.S. v. Harris, 347 U.S. 612&#93;.
 * 5) CONSTITUTIONAL LAW – DISCRIMINATION THROUGH ENFORCEMENT OF LAW. – Contention that so-called "Bennett Ordinances" were being enforced other than uniformly, held not sustained by the record.

Appeal from Pulaski Circuit Court, First Division; William J. Kirby, Judge; affirmed.

George Howard, Jr. of Pine Bluff, Ark. and Robert L. Carter, New York, N.Y., for appellant.

Gardner A. A. Deane, Jr. & Joseph C. Kemp, for appellee.