Singer Manuf'g Co. v. Wright
U.S. Circuit Court for the Northern District of Georgia
In Equity. Bill for injunction. All taxation must be uniform upon the same class of subjects. Const. Ga. art. 7, § 2. Complainant alone of the retail dealers in the state falling under the description “companies, ” is taxed under the statute. Classification of subjects must be in respect of the business taxed, and not of the persons engaged therein.
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In Equity. Bill for injunction. All taxation must be uniform upon the same class of subjects. Const. Ga. art. 7, § 2. Complainant alone of the retail dealers in the state falling under the description “companies, ” is taxed under the statute. Classification of subjects must be in respect of the business taxed, and not of the persons engaged therein. Davis v. Macon, 64 Ga. 128; Johnston v. Macon, 62 Ga. 645; Cutliff v. Albany, 60 Ga. 597; Smith v. Goldsmith, 68 Ga. 736; Burr v. Atlanta, 64 Ga. 225. And such tax must extend to all engaged in the particular business taxed. Cooley, Tax’n, 169,…
1Opinion of the CourtNewman, J.
Complainant, a corporation created by the laws of Xew Jersey, files its bill against defendant, and says that it has been fora number of years engaged in selling sewing-machines in this way: Machines are shipped from its factory at Elizabeth,-New Jersey, to agents in different parts of the world, including the state of Georgia, and are sold !>v such agents through subagents to persons desiring to use them for sewing. It does no wholesale business in Georgia, but deals directly witii and sells to consumers exclusively. It deals exclusively in Singer sewing-machines, needles, findings, and…
2Cases cited13 opinions
- Fletcher v. PeckSupreme Court of the United States · 1810
- Taylor v. SecorSupreme Court of the United States · 1876
- Philadelphia Fire Assn. v. New YorkSupreme Court of the United States · 1886
- Post v. SupervisorsSupreme Court of the United States · 1882
- Home Insurance v. City CouncilSupreme Court of Georgia · 1874
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3Cited by8 opinions
- Servonitz v. StateWisconsin Supreme Court · 1907
- State ex rel. Toi v. FrenchMontana Supreme Court · 1895
- C. Thomas Stores Sales System, Inc. v. SpaethSupreme Court of Minnesota · 1941
- Gremillion v. Louisiana Public Service CommissionSupreme Court of Louisiana · 1937
- Efland v. Southern Railway Co.Supreme Court of North Carolina · 1907
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