Legal Opinion
Upchurch v. City of Lagrange
Supreme Court of Georgia
Decided October 16, 1924No. 4332PublishedCited by 13 opinions
1Opinion of the CourtGilbert, J.
The main question is whether the facts shown in the. record place the petitioner within the class of ■ persons taxable under the city ordinance quoted in the statement of facts. The city ordinance taxes “peddlers.” It is not intended to cover what is ordinarily known as “travelling salesmen.” Under the Georgia statute the city has no power to tax such “travelling salesmen” as fall within the provisions of the Civil Code (1910), § 868. The legal distinction, with reference to taxation, between a “peddler” and a “travelling salesman” is sometimes exceedingly indistinct. This fact has given rise…
2Cases cited9 opinions
- City of Bainbridge v. ReynoldsSupreme Court of Georgia · 1900
- Jones v. CarltonSupreme Court of Georgia · 1916
- Kimmel v. Mayor of AmericusSupreme Court of Georgia · 1898
- State v. MooreheadSupreme Court of South Carolina · 1894
- State v. . LeeSupreme Court of North Carolina · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- City of Moultrie v. Colquitt County Rural Electric Co.Supreme Court of Georgia · 1955
- Wofford Oil Co. v. City of BostonSupreme Court of Georgia · 1930
- Southern Oil Stores Inc. v. City of AtlantaSupreme Court of Georgia · 1933
- Fruit Co. v. City of DaltonSupreme Court of Georgia · 1937
- McCullough Bros. v. City of GriffinSupreme Court of Georgia · 1936
8 more not listed; retrieve them via the Exa API.