Head v. Wilkinson

Jenkins, Justice.

The holdings in the syllabus require no elaboration other than a reference to the case of City of Atlanta v. Wilkinson, 183 Ga. 238 (187 S. E. 868), upon which the defendant in fi. fa. strongly relies. That case involved an occupation tax imposed by the City of Atlanta, while the present case involves an occupation tax imposed by the State of Georgia. In the former case no question was involved as to whether the restriction of section 22 of the general tax act of March 28, 1935 (Ga. D. 1935, p. 70), that “no person shall be exempt from any tax imposed who has more than one…