City of LaGrange v. Whitley

Bell, Justice.

During each of the years 1930, 1931, 1932, 1933, and 1934, there was of force in the City of LaGrange an ordinance levying an occupation tax of $50 upon each contractor engaged in “street or sidewalk paving.” Claiming that J. E. Whitley, operating as Whitley Construction Company, was subject to this tax for each of these years and had not paid the same, the city authorities, on June 13, 1934, caused an execution to be issued in favor of the city and against Whitley for the total sum claimed. *806The execution was levied on a described parcel of land as the property of the defendant…