Legal Opinion

Southern Express Co. v. Town of Ty Ty

Supreme Court of Georgia

Decided February 26, 1914PublishedCited by 10 opinions

Petition for injunction. Before Judge Thomas. Tift superior court. May 7, 1913.

1Opinion of the CourtBeck, J.

1. A municipal tax on an occupation must be reasonable with reference to such vocation. In a petition to enjoin the collection of a municipal tax laid on a business solely for revenue (which appears to be the character of the ordinance under attack in the present case), good cause for the grant of injunctive relief was shown where it was made to appear at the interlocutory hearing that the gross revenue, after paying the railroad company for its services as carrier, derived by the plaintiff, the Southern Express Company, from its office and business within the jurisdiction of the municipality…

2Cases cited3 opinions

  1. Peginis v. City of AtlantaSupreme Court of Georgia · 1909
  2. Georgia Railway & Electric Co. v. Oakland CitySupreme Court of Georgia · 1907
  3. T. Gould & Co. v. Mayor of AtlantaSupreme Court of Georgia · 1876

3Cited by10 opinions

  1. Great Atlantic & Pacific Tea Co. v. City of ColumbusSupreme Court of Georgia · 1939
  2. Shuman v. GilbertMassachusetts Supreme Judicial Court · 1918
  3. Baldwin v. City of AtlantaSupreme Court of Georgia · 1917
  4. Hughes v. State Board of Medical ExaminersSupreme Court of Georgia · 1924
  5. Postal Telegraph-Cable Co. v. MayorSupreme Court of Georgia · 1914

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