Goodwin v. Mayor of Savannah
Supreme Court of Georgia
Injunction. Municipal corporations. Tax. Costs. Illegality. Before Judge James Johnson. Chatham county. At chambers, July 1st, 1874. S. P, Goodwin and others, citizens of Savannah, filed their bill against the Mayor and Aldermen of the city of Savannah, a municipal corporation, to the May term, 1874, of Chatham superior court, in which they alleged that the said Goodwin, and other complainants named, were engaged in the business of draying, and used in their said business…
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Injunction. Municipal corporations. Tax. Costs. Illegality. Before Judge James Johnson. Chatham county. At chambers, July 1st, 1874. S. P, Goodwin and others, citizens of Savannah, filed their bill against the Mayor and Aldermen of the city of Savannah, a municipal corporation, to the May term, 1874, of Chatham superior court, in which they alleged that the said Goodwin, and other complainants named, were engaged in the business of draying, and used in their said business certain drays and vehicles drawn by animal power. That Morel & Mercer were engaged in the business of buying and selling…
1Opinion of the Court
Trippe, Judge.
1. It has been several times held by this court that a tax ou occupations, businesses, professions, etc., is not a tax on property, subject to the ad valorem and uniformity rule pro-, vided in the 27th section of the 1st article of the constitution: 42 Georgia, 596; 49 Ibid., 195; 50 Ibid., 530. The Mayor and Aldermen of the city of Savannah are expressly authorized “to make assessments and to lay such taxes on the inhabitants of the city and those who hold taxable prop*415erty in the same, and those who transact, or offer to transact, business therein, as said corporate authorities…
2Cited by16 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- Johnston v. Mayor of MaconSupreme Court of Georgia · 1879
- Sawtell v. City of AtlantaSupreme Court of Georgia · 1912
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