Legal Opinion
Lane v. Mayor of Unadilla
Supreme Court of Georgia
Decided November 24, 1922No. 3202PublishedCited by 8 opinions
1Opinion of the CourtGilbert, J.
1. Municipal corporations can levy no tax, general or special, upon the inhabitants of the municipality or upon property, therein, unless the power to do so be plainly and unmistakably conferred upon them by the State. Albany Bottling Co. v. Watson, 103 Ga. 503 (30 S. E. 270); 2 Dill. Mun. Cor. (4th ed.) 763; Cooley on Taxation (2d ed.), 678; Southern Express Co. v. Rose Co., 124 Ga. 581, 588 (53 S. E. 185, 5 L. R. A. (N. S.) 619); State of Georgia v. Southern Express Co., 133 Ga. 113 (65 S. E. 282). The burden is upon every political division of the State, which demands taxes from the…
2Cases cited4 opinions
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Albany Bottling Co. v. WatsonSupreme Court of Georgia · 1898
- Southern Express Co. v. Rose Co.Supreme Court of Georgia · 1906
- State v. Southern Express Co.Supreme Court of Georgia · 1909
3Cited by8 opinions
- Publix-Lucas Theaters Inc. v. City of BrunswickSupreme Court of Georgia · 1949
- City of Atlanta v. GowerSupreme Court of Georgia · 1960
- Pullman Co. v. SuttlesSupreme Court of Georgia · 1938
- Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
- O'Neal v. WhitleySupreme Court of Georgia · 1933
3 more not listed; retrieve them via the Exa API.