Woolworth Co. v. Harrison

The tax act of 1929 (Ga. Laws 1929, p. 71, par. 109) provides: “Under the police powers of this State, the business of conducting chain stores and/or a chain of stores, for the selling of any kind of merchandise, hereby is classified as a business tending to foster monopoly; and there is hereby levied upon each and every such person, firm, or corporation owning, operating, maintaining, or controlling a chain of stores, consisting of more than five stores, the sum of $50 for each store.” Petitioners, alleging that the defendants are undertaking, under authority of said act to collect the tax…