Wright v. Southern Bell Telephone & Telegraph Co.
Supreme Court of Georgia
Injunction. ' Before Judge Pendleton. Fulton superior court. September 13, 1906. The Southern Bell Telephone and Telegraph Company brought its petition against William A. Wright as comptroller-general of the State of Georgia, alleging, that it was a corporation doing business as a telephone company in various counties, cities, and towns of the State of Georgia; and that under the general tax act of 1902 (Acts 1902, p. 30) a tax was levied upon telephone and other companies…
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Injunction. ' Before Judge Pendleton. Fulton superior court. September 13, 1906. The Southern Bell Telephone and Telegraph Company brought its petition against William A. Wright as comptroller-general of the State of Georgia, alleging, that it was a corporation doing business as a telephone company in various counties, cities, and towns of the State of Georgia; and that under the general tax act of 1902 (Acts 1902, p. 30) a tax was levied upon telephone and other companies in the following language: “That all express, including railroad companies doing an express, telephone, or telegraph…
1Opinion of the CourtCobb, P. J.
(After stating the facts.) There is no controversy .as to the character of the tax involved in this case. Both the attorney-general and counsel for the plaintiff agree that the tax levied is not a property tax but an occupation tax. While the General Assembly has no power to classify property for taxation, it is authorized to classify occupations. McGhee v. State, 92 Ga. 25; Cutliff v. Albany, 60 Ga. 597. But when a classification is made, the tax levied must be uniform upon each member of that class. Mayor of Savannah v. Weed, 84 Ga. 685; Singer Manufacturing Co. v. Wright, 97 Ga. 114. In…
2Cases cited8 opinions
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- City of Atlanta v. JacobsSupreme Court of Georgia · 1906
- Mayor of Savannah v. WeedSupreme Court of Georgia · 1890
- Mutual Reserve Fund Life Ass'n v. City Council of AugustaSupreme Court of Georgia · 1900
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Williams Bros. Lumber Co. v. MeiselCourt of Appeals of Georgia · 1951
- Greer v. State of Ga.Supreme Court of Georgia · 1975
- DeKalb County v. Atlanta Gas Light Co.Supreme Court of Georgia · 1972
- Atlantic Postal Telegraph-Cable Co. v. Mayor of SavannahSupreme Court of Georgia · 1909
6 more not listed; retrieve them via the Exa API.