Commissioners v. Norris
Supreme Court of Georgia
License. Tax, Municipal Corporations. Before Judge Gibson. McDuffie Superior Court. September Term, 1878. Norris sued the commissioners of Thomson to recover $220.00 alleged to have been illegally paid as a license tax upon him as a retailer of spirituous liquors for 1876 and 1877. Defendants pleaded the general issue, and also that the tax could not be recovered, having been voluntarily paid.
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License. Tax, Municipal Corporations. Before Judge Gibson. McDuffie Superior Court. September Term, 1878. Norris sued the commissioners of Thomson to recover $220.00 alleged to have been illegally paid as a license tax upon him as a retailer of spirituous liquors for 1876 and 1877. Defendants pleaded the general issue, and also that the tax could not be recovered, having been voluntarily paid. The evidence made substantially the following case : By the act of December 16, 1859, the towu of Thomson was incorporated and made “ a body corporate and politic under the name and title of The…
1Opinion of the Court
Jackson, Justice.
The great fact on which this case turns, in our judgment, is that Norris voluntarily paid the license to retail liquors, acted under it, and got the consideration in full for which it was paid.
The town of Thomson had jurisdiction to grant license to retail spiritous liquors, and this fact takes this case without the case of Callaway vs. The Mayor and Council of Milledgeville, 48 Ga., 309. The city of Milledgeville had no authority for any sum whatever to grant such license.
1. The principle ruled there will not be extended beyond cases covered fully by similar facts to those…
2Cases cited4 opinions
- Nelson J. Elliott v. Samuel SwartwoutSupreme Court of the United States · 1836
- Emmons v. ScudderMassachusetts Supreme Judicial Court · 1874
- Sheldon v. South School District in the West SocietySupreme Court of Connecticut · 1855
- Callaway v. Mayor of MilledgevilleSupreme Court of Georgia · 1873
3Cited by5 opinions
- Hoke v. City of AtlantaSupreme Court of Georgia · 1899
- San Francisco & N. R. Co. v. DinwiddieUnited States Circuit Court · 1882
- Mayor of Savannah v. FeeleySupreme Court of Georgia · 1880
- Tatum v. Town of TrentonSupreme Court of Georgia · 1890
- Taranto v. RichardsonCourt of Appeals of Georgia · 1935