Bibb National Bank v. City of Macon

By sections 316 and 319 of the City Code of Macon provision was made for assessment and return of all property in the city for municipal taxation from the 1st day of January to the 10th day, of February of each year. By section 325 it was provided that “Every person commencing business after the 10th day of February of any year shall make a return of his stock in trade and pay the tax thereon ratably for the unexpired portion of the year.” While the foregoing ordinances were in force, the mayor and council, on December 29, 1916, enacted an ordinance to be applied in the year 1917, as follows:…