Jones v. Stewart
Supreme Court of Georgia
Petition for injunction. Before Judge Lumpkin. Fulton superior court. June 24, 1902.
1Opinion of the CourtFish, J.
This case turns upon the question whether or not, in view of the provisions of the general tax act for 1901 — 1902, with respect to the occupation tax imposed upon dealers in “futures,” a tax-collector has power, under the Political Code, § 894, to issue a tax execution against one who, without registering or paying the tax provided for by that act, engages in the business of conducting a stock exchange. See Acts of 1900, pp. 21, 25, 27-8. If such an execution can lawfully issue, the tax-collector is undoubtedly the official authorized to issue it; for the code section just cited designates…
2Cases cited8 opinions
- Gundling v. ChicagoSupreme Court of the United States · 1900
- Morton v. Mayor of MaconSupreme Court of Georgia · 1900
- Stewart v. KehrerSupreme Court of Georgia · 1902
- Racine Iron Co. v. McCommonsSupreme Court of Georgia · 1900
- Hight v. FlemingSupreme Court of Georgia · 1885
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3Cited by8 opinions
- Great Atlantic & Pacific Tea Co. v. City of ColumbusSupreme Court of Georgia · 1939
- Pennington & Evans v. Douglas, Augusta & Gulf Railway Co.Court of Appeals of Georgia · 1908
- Southern Railway Co. v. MooreSupreme Court of Georgia · 1910
- Miller & Co. v. ShropshireSupreme Court of Georgia · 1906
- Atlanta Trust Co. v. Atlanta Realty Corp.Supreme Court of Georgia · 1933
3 more not listed; retrieve them via the Exa API.