Legal Opinion
City of Douglas v. South Georgia Grocery Co.
Supreme Court of Georgia
Decided April 10, 1935No. 10458PublishedCited by 9 opinions
1Opinion of the Court
Atkinson, Justice.
The City of Douglas adopted an ordinance for the year 1933, providing special occupation taxes on businesses as follows: (a) “Groceries, retail, including- fruits and confectioneries, poultry and eggs, dairy products, with a stock of merchandise under $250.00, $15.00; with stock of $250.00 to $500.00, $30.00; with stock of $500.00 or more, $40.00.” (b) “Grocery store, each not including- bottled soda-water, operating under what is known as ‘cash and carry’ system, and not using delivery at all times available to customers, $75.00.” A similar ordinance was adopted for the…
2Cases cited11 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- City of Danville v. Quaker Maid, Inc.Court of Appeals of Kentucky (pre-1976) · 1925
- Wofford Oil Co. v. City of BostonSupreme Court of Georgia · 1930
- City of Newnan v. Atlanta Laundries Inc.Supreme Court of Georgia · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Great Atlantic & Pacific Tea Co. v. City of ColumbusSupreme Court of Georgia · 1939
- Great Atlantic & Pacific Tea Co. v. Kentucky Tax CommissionCourt of Appeals of Kentucky (pre-1976) · 1939
- Clark v. City of San PabloCalifornia Court of Appeal · 1969
- Cartersville Candlewick Inc. v. HuietSupreme Court of Georgia · 1948
- Rochell v. City of FlorenceSupreme Court of Alabama · 1939
4 more not listed; retrieve them via the Exa API.