Raley & Bros. v. Richardson
Supreme Court of Georgia
Petition for injunction. Before Judge Ellis. Fulton superior court. April 26, 1922. The general tax act of 1921 (Acts 1921, p. 46, par. 30) contains the following: “ Every person, firm, or corporation doing business in this State, who receives or distributes provisions or merchandise, including flour, hay, grain, coal, coke, lumber, brick, or any other article of merchandise shipped to such person, firm, or corporation for distribution on account of the shipper, or who’…
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Petition for injunction. Before Judge Ellis. Fulton superior court. April 26, 1922. The general tax act of 1921 (Acts 1921, p. 46, par. 30) contains the following: “ Every person, firm, or corporation doing business in this State, who receives or distributes provisions or merchandise, including flour, hay, grain, coal, coke, lumber, brick, or any other article of merchandise shipped to such person, firm, or corporation for distribution on account of the shipper, or who’ participates in the profits ensuing from or growing out of the sales of such provisions or merchandise as above described,…
1Opinion of the CourtHill, J.
(After stating the foregoing facts.) It is insisted by the plaintiffs who come within Class B, and whose business was partly interstate and partly intrastate, that the judgment of the court below dissolving the injunction as to them was error, for the reason that the imposition of a license tax against brokers who represent non-resident principals is a tax on interstate business, and is therefore void. It is argued that the tax act under review is directed against all “ merchandise brokers ” residing within the State of Georgia, whether they represent exclusively non-resident principals, or…
2Cases cited8 opinions
- Brown v. HoustonSupreme Court of the United States · 1885
- Emert v. MissouriSupreme Court of the United States · 1895
- Kehrer v. StewartSupreme Court of the United States · 1905
- Stockard v. MorganSupreme Court of the United States · 1902
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- JE Raley & Brothers v. RichardsonSupreme Court of the United States · 1924
- Dorsett v. OverstreetSupreme Court of Florida · 1944