Witham v. Stewart
Supreme Court of Georgia
Petition for injunction. Before Judge Pendleton. Fulton superior court. July 2, 1906.
1Opinion of the CourtBeck, J.
1. .Section 2, par. 2, of the act of the General Assembly, approved December 16th, 1902 (A. ’02, p. 19), provides that a “specific-tax” of $10, for each of the fiscal years 1903 and 1904, shall be levied “upon the presidents of each of the express, telegraph, steamboat, railroad, street-railroad, telephone, electric-light, sleeping and palace-car companies, banks, building and loan associations, and gas companies doing business in this State.” Held, that under the provisions of said act, where it appears that the same person is the president of two or more banks, a tax of $10 may he collected…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- National Bank v. CommonwealthSupreme Court of the United States · 1870
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Shelton v. PlattSupreme Court of the United States · 1891
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
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3Cited by5 opinions
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- Milliron v. HarrisonSupreme Court of Georgia · 1932