City of Atlanta v. Georgia Milk Producers Confederation

Duckworth, Justice.

Upon the previous appearance of this ease in this court, in reversing .the trial court upon exceptions to the sustaining of a general demurrer to the petition of the Georgia Milk Producers Confederation against the City of Atlanta and Riley F. Elder as municipal revenue-collector and ex-officio marshal of said city, seeking to enjoin enforcement of certain tax executions, it was held: “An attempted levy by a municipal corporation of an ad valorem tax on accounts receivable .for moneys due to a cooperative marketing agency, such as described [the plaintiff], from the sales…