Legal Opinion
Huguley-McCulloh Auto Co. v. City of LaGrange
Supreme Court of Georgia
Decided December 12, 1924No. 4517PublishedCited by 4 opinions
1Opinion of the CourtHines, J.
(After stating the foregoing facts.)
A city tax on an occupation must be reasonable with reference to such vocati8n. Mayor &c. of Savannah v. Cooper, 131 Ga. 670 (63 S. E. 138); Atlantic Postal Telegraph-Cable Co. v. Savannah, 133 Ga. 66 (65 S. E. 184). Legislative grant to a municipality of authority to levy occupation taxes does not confer upon such body the power to impose upon a useful and legitimate business a prohibitory tax. Morton v. Macon, 111 Ga. 162 (36 S. E. 627, 50 L. R. A. 485); Mayor &c. of Savannah v. Cooper, supra; Western Union Tel. Co. v. Fitzgerald, 149 Ga. 330 (100 S. E.…
2Cases cited5 opinions
- Mayor of Savannah v. CooperSupreme Court of Georgia · 1908
- Morton v. Mayor of MaconSupreme Court of Georgia · 1900
- Atlantic Postal Telegraph-Cable Co. v. Mayor of SavannahSupreme Court of Georgia · 1909
- Williams v. Mayor of WaynesboroSupreme Court of Georgia · 1922
- Western Union Telegraph Co. v. City of FitzgeraldSupreme Court of Georgia · 1919
3Cited by4 opinions
- Chandler v. City of TiftonSupreme Court of Georgia · 1949
- National Linen Service Corp. v. Mayor of MilledgevilleCourt of Appeals of Georgia · 1935
- Landham v. City of LaGrangeSupreme Court of Georgia · 1927
- Shelnutt v. City Council of AugustaSupreme Court of Georgia · 1927