Crump v. McCord
Supreme Court of Georgia
Injunction. Before Judge Malcolm D. Jones. Bibb superior court. February 25, 1922. George C. Spangler and others filed an equitable petition for injunction and other relief against J. D. Crump, tax-collector of Bibb County, Georgia, and William A. Wright, comptroller-general of the State of Georgia.
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Injunction. Before Judge Malcolm D. Jones. Bibb superior court. February 25, 1922. George C. Spangler and others filed an equitable petition for injunction and other relief against J. D. Crump, tax-collector of Bibb County, Georgia, and William A. Wright, comptroller-general of the State of Georgia. The petition alleged the following: Petitioners are divided into three classes, to wit, Class A, Class B, and Class C. Georgie C. Spangler, C. C. McCall, and others are in Class A. C. B. McCord, IT. B. Stroemer, and others are in Class B. Middlebrooks Brothers.and others are in Class C. The…
1Opinion of the CourtFish, C. J.
(After stating the foregoing facts.)
1. The court did not err in enjoining the collection of the license tax against those in Classes A and B, of the petition, as an illegal interference with interstate commerce, over which Congress alone has jurisdiction. The petition alleges facts to the effect that the plaintiffs in Classes A and B are engaged in interstate commerce, and could not be taxed by the State. The evidence on the trial of the case showed that the plaintiffs in classes A and B of the petition were paid a commission by their nonresident principals for goods previously sold and on…
2Cases cited5 opinions
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