Wilder & Co. v. Mayor of Savannah

Hall, Justice.

There are only two questions in this case which it is material to consider, raised by the facts which appeared upon the trial:

(1.) Whether commission merchants, who unite with that department of business an agency for steamboats, vessels, or other agency, are subject to a separate city tax upon such branch of the business; and

(2.) Whether each individual of a firm conducting such business is liable to the said tax.

The mayor and aldermen of the city of Savannah, by their tax ordinance, passed February 6, 1879, imposed a business tax on every commission merchant or factor, each…