Coolidge v. Mayor of Savannah

Deen, Judge.

1. A municipality may levy an occupation tax upon the practice of law within its municipal limits. See Brown v. City of Atlanta, 221 Ga. 121, 124 (143 SE2d 388); Silverman v. Mayor &c. of Savannah, 125 Ga. App. 41, 46 (186 SE2d 447). In particular, the language of the original Charter of the City of Savannah (Ga. L. 1849-50, pp. 83, 84 (3), Code of 1873 § 4847) providing that the governing authorities may "levy such taxes ... as shall appear to them expedient” includes the power to impose an occupation tax on attorneys. Mayor &c. of Savannah v. Hines, 53 Ga. 616. This means, of…