Legal Opinion
Guerry v. Harrison
Supreme Court of Georgia
Decided March 14, 1934No. 9831PublishedCited by 6 opinions
1Opinion of the CourtRxrssEtn, C. J.
1. The General Assembly, in the imposition of occupation taxes, may subdivide into different classes persons engaged in the same business but under different conditions and surroundings. In the exercise of this power of classification they may impose an occupation tax upon only one of these classes, provided the classification and the consequent imposition of the tax is based upon sound reason, and is not arbitrary or capricious.
2. Section 2, par. 66, of the general tax act of 1927 (Ga. L. 1927, p. 76), as amended by the act of 1929 (Ga. L. 1929, p. 67), as amended by the act of 1931 (Ga. L.…
2Cases cited8 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Case-Fowler Lumber Co. v. WinslettSupreme Court of Georgia · 1929
- Adams Motor Co. v. ClerSupreme Court of Georgia · 1920
- Winslett v. Case-Fowler Lumber Co.Supreme Court of Georgia · 1931
- Price v. RichardsonSupreme Court of Georgia · 1924
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Coy v. LinderSupreme Court of Georgia · 1936
- Davison v. Woolworth Co.Supreme Court of Georgia · 1938
- Dixie-Ohio Express Co. v. State Revenue CommissionSupreme Court of Georgia · 1938
- Fulton County v. LockhartSupreme Court of Georgia · 1947
- Cook v. CobbCourt of Appeals of Georgia · 1945
1 more not listed; retrieve them via the Exa API.