City of Columbus v. Atlanta Cigar Co.

Jordan, Judge.

This was a suit for declaratory judgment to determine the legality and constitutionality of Ordinance No. 64-9 of the City of Columbus, adopted March 2, 1964, which purported to levy upon “every person who sells, stores or delivers cigarettes” in the City of Columbus, a “license tax” in an amount equal to “two cents for each twenty cigarettes or fraction of said number, contained in the package sold, stored or delivered.”

The trial court by agreement of the parties considered the case on the pleadings, there being no issues of fact involved, and entered a judgment declaring the…