Mayor v. Hartridge
Supreme Court of Georgia
Certiorari, in Chatham Superior Court. Decided by Judge Fleming, June, 1849. By an ordinance of the Mayor and Council of Savannah, passed 11th November, 1842, a tax was imposed as follows : “ Upon all gross income derived from commissions (whether ordinary or guaranty commissions) charged on purchases or sales of any articles whatever, on procuring or collecting freights, on receiving or forwarding goods, on all money negotiations, on the purchase or sale of stocks, or other…
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Certiorari, in Chatham Superior Court. Decided by Judge Fleming, June, 1849. By an ordinance of the Mayor and Council of Savannah, passed 11th November, 1842, a tax was imposed as follows : “ Upon all gross income derived from commissions (whether ordinary or guaranty commissions) charged on purchases or sales of any articles whatever, on procuring or collecting freights, on receiving or forwarding goods, on all money negotiations, on the purchase or sale of stocks, or other evidences of debt, on commissions received as executor or executrix, or administrator or administratrix, and also upon…
1Opinion of the Court
By the Court.
Lumpkin, J.
delivering the opinion.
This writ of error is brought to test the validity of an ordinance of the corporation of Savannah, laying a tax upon income ; and the single question I propose to discuss is, Have the Mayor and Aldermen of that City the power, under their charter, to impose this tax ?
It will not be disputed that income is a legitimate subject of taxation. The State of Georgia, in the exercise of its law-making power,- may assess such a tax, and may delegate the authority to d'o so to a municipal corporation. The only inquiry here is, Has the right been conferred…
2Cases cited1 opinion
- Strout v. BerryMassachusetts Supreme Judicial Court · 1811
3Cited by68 opinions
- Thompson v. Eastern Air Lines Inc.Supreme Court of Georgia · 1946
- Miles v. Department of TreasuryIndiana Supreme Court · 1935
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Eliasberg Bros. Mercantile Co. v. GrimesSupreme Court of Alabama · 1920
- Undercofler v. Eastern Air Lines, Inc.Supreme Court of Georgia · 1966
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