Bohler v. Schneider
Supreme Court of Georgia
Constitutional law. Tax. Injunction. The tax collector of Richmond county, having assessed a license tax of $250,00 upon each of the defendants in error, as wholesale dealers in malt liquors, under section 2, paragraph 9, of the Tax Act, approved 20th of February, 1873, and executions having been issued therefor upon their failure to pay, they filed their bill to enjoin the levying and collecting of said executions — maintaining that they were not wholesale dealers, in the…
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Constitutional law. Tax. Injunction. The tax collector of Richmond county, having assessed a license tax of $250,00 upon each of the defendants in error, as wholesale dealers in malt liquors, under section 2, paragraph 9, of the Tax Act, approved 20th of February, 1873, and executions having been issued therefor upon their failure to pay, they filed their bill to enjoin the levying and collecting of said executions — maintaining that they were not wholesale dealers, in the proper sense of the term; that the Act is unconstitutional and void, because though called a license tax, it is in fact a…
1Opinion of the Court
Teippe, Judge.
1. The Act of February 20th, 1873, imposed a special tax on wholesale dealers in malt liquors, and the defendants in error complain that the same is in violation of Article I. section 27 of the Constitution, which says, “taxation on property shall be ad valorem only, and uniform on all species of property taxed.” The Chancellor granted an injunction restraining the collection of such tax, and the tax collector excepted. This case, so far as it involves that point, comes clearly within the decision made in the case of Burch vs. the Mayor and Aldermen of Savannah, 42 Georgia, 596.
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