State v. Southern Express Co.
Supreme Court of Georgia
Illegality of execution. Before Judge Ellis. Fulton superior court. March 21, 1908. By. an act approved December 17, 1902 (Acts 1902, p. 37), the General Assembly provided for and required the payment of taxes on franchises, and prescribed a method for the return and payment of such taxes.
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Illegality of execution. Before Judge Ellis. Fulton superior court. March 21, 1908. By. an act approved December 17, 1902 (Acts 1902, p. 37), the General Assembly provided for and required the payment of taxes on franchises, and prescribed a method for the return and payment of such taxes. The act provides that the valuation for taxation of such franchises, in each county and municipality in which the franchise is exercised, shall be apportioned to each county and municipality as is now provided by law for the apportionment of the personal property of railroad companies, and the taxes due to…
1Opinion of the CourtEvans, P. J.
(After stating the foregoing facts.)
1. The motion of the City of Atlanta (which is in the nature of a demurrer) called in question the applicability of the act of 1903 to the facts as alleged in the affidavit of illegality; the contention of the city being that under the terms of that act no deduction is allowed from taxes due on account of franchises except where the occupation tax or charge is paid to the city for the exclusive use of the franchise or privilege on which the franchise tax is assessed. The caption of the act of 1903 is as follows: “An act to provide for the deduction, on…
2Cases cited2 opinions
- Albany Bottling Co. v. WatsonSupreme Court of Georgia · 1898
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
3Cited by5 opinions
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