Keely v. City of Atlanta
Supreme Court of Georgia
Tax. Municipal Corporations. Before Judge Hill-YER. Fulton County. At Chambers. September 12, 1882. The new charter granted to the city of Atlanta in 1874 authorized the mayor and general council to require persons carrying on any business, trade, calling, avocation or profession within the corporate limits to register and pay a license, not exceeding $25.00 per annum.
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Tax. Municipal Corporations. Before Judge Hill-YER. Fulton County. At Chambers. September 12, 1882. The new charter granted to the city of Atlanta in 1874 authorized the mayor and general council to require persons carrying on any business, trade, calling, avocation or profession within the corporate limits to register and pay a license, not exceeding $25.00 per annum. By the act of 1879, this was changed to $200.00 per annum, but it was provided that no person who might be required by ordinance to pay tax ad valorem on merchandise and materials should be required to pay more than $25.00…
1Opinion of the Court
Jackson, Chief Justice.
The case before us is an application by bill in equity for an injunction to restrain the city of Atlanta from imposing a tax on the complainant greater than twenty-five dollars, for the business in which he is engaged as a merchant, selling ordinary dry goods, shoes and millinery, in said city. The tax is imposed by an ordinance of the city, and the point is made that the city has no right to levy but one tax of twenty-five dollars on this merchant under the charter granted by the general assembly; whereas, the city contends that selling dry goods, in the ordinary sense…
2Cited by9 opinions
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- Carson City v. Red Arrow GarageNevada Supreme Court · 1924
- DuPre v. City of MariettaSupreme Court of Georgia · 1957
- Ray v. City of TallapoosaSupreme Court of Georgia · 1914
- City of Sheridan v. LitmanWyoming Supreme Court · 1924
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