Legal Opinion

Theus v. State

Supreme Court of Georgia

Decided November 6, 1901PublishedCited by 5 opinions

Accusation of misdemeanor. Before Judge Bower. City court of Bainbridge. June term, 1901. As to what constitutes being engaged in or doing business so as to make the business or occupation subject to taxation, see Kimmel v. Americus, 105 Ca. 694; Weaver v. State, 89 Ga. 639; 25 Am. & Eng. Enc. L. (1st ed.) 486; 5 Am. & Eng. Ene.

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Accusation of misdemeanor. Before Judge Bower. City court of Bainbridge. June term, 1901. As to what constitutes being engaged in or doing business so as to make the business or occupation subject to taxation, see Kimmel v. Americus, 105 Ca. 694; Weaver v. State, 89 Ga. 639; 25 Am. & Eng. Enc. L. (1st ed.) 486; 5 Am. & Eng. Ene. L. (2d ed.) 72; State v. Ray (N. C.), and notes, 14 L. R. A. 529; In re Houston (U. S. C. C), Id. 719; State v. Morehead (S. C.), 26 L. R. A. 585; Bryant v. State, 46 Ala. 302 ; Espy v. State, 47 Ala. 538; U. S. v. Risk, 70 U. S. 445; Warren v. Shook, 91 U. S. 711.

1Opinion of the CourtLewis, J.

The plaintiff in error was tried in the city court of Bainbridge, upon an accusation charging that on a named day he “ did engage in hiring laborers in this State, to be employed beyond the limits of the same, without going before the ordinary of said [Decatur] county and registering his name andplace.of business as. required by law.” There was no attempt to contradict the witnesses for the State, who swore that the defendant had hired two. negro laborers in Decatur county to go to his farm in Alabama and work turpentine for him, and had attempted to hire others for the same purpose. There…

2Cases cited2 opinions

  1. Williams v. FearsSupreme Court of Georgia · 1900
  2. Varner v. StateSupreme Court of Georgia · 1900

3Cited by5 opinions

  1. Novak v. RedwineCourt of Appeals of Georgia · 1954
  2. Carr v. Commissioners.Supreme Court of North Carolina · 1904
  3. Chambers v. StateCourt of Appeals of Georgia · 1918
  4. State Farm Fire & Casualty Co. v. ThigpenCourt of Appeals of Georgia · 1974
  5. Gleaton v. StateCourt of Appeals of Georgia · 1937

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