City of Atlanta v. Kirk

Petitioners sought to enjoin collection of a tax levied by the City of Atlanta, on the ground that such is inhibited by the act of 1927 (Ga. L. 1927, p. 82, par. 84), as amended by the act of 1929 (Ga. L. 1929, p. 62-, sec. 8), which provides as follows: "Provided that no vendor or peddler of perishable farm products, including products of grove and orchard, shall be required,' under this paragraph or any other of this Act, to pay any license fee or tax, State, county, or municipal.” (Italics mine.) Under the statute quoted, it appears from that portion italicized that the exemption provided…