Coxwell v. Goddard
Supreme Court of Georgia
Injunction. Before Judge Butt. Taylor superior court. April, 1903. On September 12, 1902, Goddard filed an equitable petition asking for an injunction to restrain Coxwell, marshal of the town of Beynolds, from selling property of the plaintiff under an execution issued against him for the amount of a business tax in said town.
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Injunction. Before Judge Butt. Taylor superior court. April, 1903. On September 12, 1902, Goddard filed an equitable petition asking for an injunction to restrain Coxwell, marshal of the town of Beynolds, from selling property of the plaintiff under an execution issued against him for the amount of a business tax in said town. Petitioner claims that he was a disabled Confederate soldier, and entitled to do business without having a license, under the Political Code, § 1642; that in August, 1901, he had been summoned to appear before the mayor of the town to answer for the offense.of carrying…
1Opinion of the CourtLamar, J.
(after stating the foregoing facts.) The record does not show whether the business tax became due before or after the amendment to the certificate, and there is therefore not *371enough to enable us to consider the assignment of error based upon its admission as evidence.
Sections 1643-1645 of the Political Code grant to Confederate soldiers over fifty years old, who have resided three years in this State, the right to do business without the payment of a tax, provided they first make the oath and obtain the certificate therein required. But the exemption under section 1642 is rooted in the sole…
2Cited by3 opinions
- Town of Fairburn v. EdmondsonSupreme Court of Georgia · 1926
- Allen v. City of AtlantaCourt of Appeals of Georgia · 1935
- Jones v. City of MaconCourt of Appeals of Georgia · 1926