Legal Opinion · Dissent

Brewer v. Nutt

Supreme Court of Georgia

Decided June 30, 1903Published

Petition for injunction. Before Judge Reagan. Spalding superior court. February 28, 1903. Brewer presented his petition for injunction to prevent the enforcement of an execution issued against him by the tax-collector of Spalding county, for $200 tax on dealer in beer. Injunction was denied, and the plaintiff excepted. The facts were agreed on, as follows: The plaintiff does business in the city of Griffin.

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Petition for injunction. Before Judge Reagan. Spalding superior court. February 28, 1903. Brewer presented his petition for injunction to prevent the enforcement of an execution issued against him by the tax-collector of Spalding county, for $200 tax on dealer in beer. Injunction was denied, and the plaintiff excepted. The facts were agreed on, as follows: The plaintiff does business in the city of Griffin. The Acme Brewing Company, of Macon, ships to him beer from its brewery, charging it to him and making out bills against him. When the beer is received in Griffin it is stored by the…

1Dissent

Cobb and Lamab, JJ.,

dissenting. Tor the reasons stated in the dissenting opinion in Jones v. Stewart, 117 Ga. 977, we can not agree with the majority of the court in the conclusion reached by them that the tax execution was void.

W. E. S. Searcy Jr. and Estes & Jones, for plaintiff,

cited 109 Ga. 227, 463; 68 Ga. 311; 62 Ga. 485; 59 Ga. 805.

O. H. B. Bloodworth, solicitor-general, for defendants,

cited Acts 1902, p. 24; Pol. Code, § 903; 59 Ga. 807; 101 Ga. 295; 49 Ga. 201; 27 Ga. 357; 33 Ga. 622; 42 Ga. 424; 46 Ga. 350, 360; 48 Ga. 138; 106 Ga. 846; 67 Ga. 293; 33 Ga. 344; 29 Ga. 621; 15 Ga.…

2Cases cited21 opinions

  1. United States v. WiltbergerSupreme Court of the United States · 1820
  2. Erwin v. MooreSupreme Court of Georgia · 1854
  3. Cornwall v. ToddSupreme Court of Connecticut · 1871
  4. Executors of Henderson v. AlexanderSupreme Court of Georgia · 1847
  5. Bohler v. SchneiderSupreme Court of Georgia · 1873

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