Brown v. City of Atlanta

Note: The opinion in this case was prepared by the late Presiding Justice Head for submission to the court and is approved by the court as written.

Head, Presiding Justice.

Under the General Tax Act of 1935 every practitioner of law and certain other named professions was required to pay a State tax of $15 annually, and no municipal corporation or county authority could collect an additional tax on the professions enumerated. Ga. L. 1935, p. 13. By the Act of 1951 (Ga. L. 1951, pp. 157-175) this tax and various other business and professional taxes were abolished. Ga. L. 1951, p. 163.

In 1953…