Mayor of Savannah v. Savannah Electric & Power Co.

Hawkins, Justice.

(After stating the foregoing facts.) We think that the correct answer to the question numbered (2) by counsel for the plaintiff in error “Does the tax apply, and was it intended to apply to the business of operating a street-railway system by the company,” is determinative of this case, and that this question alone need be answered.

By reference to the pertinent provisions of the ordinance under consideration, it will be seen that subsection “B” of section 7 thereof, which is the section here under attack, provides: “Buses carrying ten passengers or more and operating either…