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Legal Opinion

Southern Transfer Co. v. Harrison

Supreme Court of Georgia

Decided October 17, 1930No. 7681PublishedCited by 8 opinions

1Opinion of the CourtHines, J.

1. Paragraph 75A of section 2 of the general tax act of 1927 (Acts 1927, pp. 56, 80), which imposes “Upon every person, firm, or corporation engaged in the operation of motor-trucks or trailers for the transportation of freight for hire, $25.00 for each truck or trailer. Provided, this section shall not apply to persons, firms, or corporations hauling farm produce, live stock, and fertilizers exclusively. Provided, that the width of load of trucks and trailers shall not be more than eight feet,” is not unconstitutional and void because it violates par. 1 of sec. 2 of art. 7 of the…

2Cases cited10 opinions

  1. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  2. Schlesinger v. WisconsinSupreme Court of the United States · 1926
  3. Quong Wing v. KirkendallSupreme Court of the United States · 1912
  4. St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
  5. Keeney v. Comptroller of New YorkSupreme Court of the United States · 1912

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3Cited by8 opinions

  1. State Ex Rel. Botkin v. WelshSouth Dakota Supreme Court · 1933
  2. Brown v. StateCourt of Appeals of Maryland · 1939
  3. Hillside Transit Co. v. LarsonWisconsin Supreme Court · 1954
  4. City of Atlanta v. KirkSupreme Court of Georgia · 1932
  5. Dixie-Ohio Express Co. v. State Revenue CommissionSupreme Court of Georgia · 1938

3 more not listed; retrieve them via the Exa API.

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