Georgia Paper Stock Co. v. State Tax Board

(After stating the foregoing facts.) The legislature of this State in 1929 (Ga. L. 1929, p. 103) passed an act providing for the raising of public revenue by a tax upon the privilege of engaging'in certain occupations, and by a tax upon certain *818business and commercial transactions and enterprises, etc. By section 3 of the act is imposed “Upon every person engaging or continuing within this State in the business of manufacturing, compounding, or preparing for sale, profit, or use any article, substance or substances, commodity or commodities, the amount of such tax to be equal to the value of…