City of Atlanta v. Wilkinson

Beck, Presiding Justice.

On January 1, 1936, there was an ordinance in force in the City of Atlanta for the purpose of levying an occupation tax, which placed a tax on collection agencies of $100 per year, payable quarterly. The City of Atlanta and Biley *239F. Elder, its municipal revenue collector, demanded payment of this tax from A. M. Wilkinson, who operates a claim and collection agency under the name of Wilkinson Adjustment Bureau. He refused to pay the tax. Whereupon the City of Atlanta, through its proper officials, on May 1, 1936, issued a fi. fa. against him for $25, as the business or…