Legal Opinion
City Council of Augusta v. Mangelly
Supreme Court of Georgia
Decided February 8, 1979No. 34408, 34572, 34658, 34659, 34660, 34661, 34662, 34663, 34664, 34665, 34666, 34667, 34668, 34669, 34670PublishedCited by 41 opinions
1Per curiam
These 15 lawsuits have been consolidated into a single appeal for consideration of the 1975 Local Option *359Sales Tax Act, Ga. L. 1975, p. 984 (Code Ann. § 92-3447a.l), the constitutionality of which is again under attack. At the request of the Georgia General Assembly, (House Res. No. 102) we have accorded expedited status to these cases of public importance. We find the Act unconstitutional in its entirety, and void.
The plan of the Act allows a county, by referendum, to impose a one percent sales tax, the proceeds of which shall be divided among the county and all incorporated municipalities…
2Cases cited16 opinions
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- Dorchy v. KansasSupreme Court of the United States · 1924
- Williams v. Standard Oil Co. of La.Supreme Court of the United States · 1929
- Fortson v. WeeksSupreme Court of Georgia · 1974
- Elliott v. StateSupreme Court of Georgia · 1893
11 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Artistic Entertainment, Inc., a Georgia Corp. d.b.a. Teasers, Stephen R. Dewberry v. City of Warner Robbins, Donald WalkerCourt of Appeals for the Eleventh Circuit · 2003
- Union City Board of Zoning Appeals v. Justice Outdoor Displays, Inc.Supreme Court of Georgia · 1996
- Strickland v. Newton CountySupreme Court of Georgia · 1979
- Chambers v. Peach County, Ga.Supreme Court of Georgia · 1997
- State v. JacksonSupreme Court of Georgia · 1998
36 more not listed; retrieve them via the Exa API.