Legal Opinion

Strickland v. Newton County

Supreme Court of Georgia

Decided June 26, 1979No. 35140, 35141, 35142, 35143, 35144, 35145, 35159, 35160, 35161PublishedCited by 35 opinions

1Opinion of the Court

Undercofler, Presiding Justice.

This is the third in a series of cases involving the local option sales tax, Ga. L. 1975, p. 984 et seq. (Code Ann. § *5592-3447a.l). Martin v. Ellis, 242 Ga. 340 (249 SE2d 23) (1978); City Council of Augusta v. Mangelly, 243 Ga. 358 (254 SE2d 315) (T979). In Mangelly, we held that this tax was a county levy and that the cities were not entitled to any of the funds generated by the tax. We also held that the entire Act was unconstitutional. The questions here involve the disbursement of funds collected by the Revenue Commissioner under the Act, but not yet…

2Cases cited8 opinions

  1. Linkletter v. WalkerSupreme Court of the United States · 1965
  2. Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
  3. State v. StonakerSupreme Court of Georgia · 1976
  4. Allan v. AllanSupreme Court of Georgia · 1976
  5. City Council of Augusta v. MangellySupreme Court of Georgia · 1979

3 more not listed; retrieve them via the Exa API.

3Cited by35 opinions

  1. Dallas County Community College District v. BoltonTexas Supreme Court · 2005
  2. Carrollton-Farmers Branch Independent School District v. Edgewood Independent School DistrictTexas Supreme Court · 1992
  3. Eckles v. Atlanta Technology Group, Inc.Supreme Court of Georgia · 1997
  4. Rio Algom Corp. v. San Juan CountyUtah Supreme Court · 1984
  5. Edwards v. AllenTennessee Supreme Court · 2007

30 more not listed; retrieve them via the Exa API.

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