Whittlesey v. Acme Brewing Co.
Supreme Court of Georgia
Injunction. Before Judge Little. Muscogee superior court. June 4, 1906. The Acme Brewing Company filed its equitable petition against the tax-collector and sheriff of Muscogee county, seeking to enjoin the collection of an execution issued against it for a special tax.
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Injunction. Before Judge Little. Muscogee superior court. June 4, 1906. The Acme Brewing Company filed its equitable petition against the tax-collector and sheriff of Muscogee county, seeking to enjoin the collection of an execution issued against it for a special tax. The application for injunction was submitted to the presiding judge upon the pleadings and an agreed statement of facts, which showed the following: The plaintiff is a brewing company engaged in the brewing and manufacture of beer at Macon, Bibb county, -Georgia,, with its principal place of business located there. It has…
1Opinion of the CourtLumpkin, J.
(After stating the foregoing facts.)
Paragraph twenty-eight of section two of the general tax act of 1905 reads as follows: “Upon every brewing company engaged in the business of brewing or manufacturing beer, three hundred dollars for each plant or brewery in this State, and upon all other persons, firms, or corporations who are engaged in the’ sale of beer, whether on consignment or otherwise, who have not paid the-tax as liquor dealers imposed by paragraph seventeen of this section, for each place of business, including all other persons, corporations, or agencies maintaining storage depots…
2Cases cited1 opinion
- Smith v. StateSupreme Court of Georgia · 1899