Fulton Metal Bed Manufacturing Co. v. State Revenue Commission

1. The State of Georgia, by legislative enactment (Acts 1927, p. 76, Acts 1929, p. 67, Acts Ex. Sess. 1931, p. 86), imposed “upon every person, firm, or corporation engaged in manufacturing, buying and/or selling at wholesale, and/or dealing in as a broker, of lumber in any of its forms or classes, cooperagie materials, veneer, handles, furniture, flooring, cabinet work, boxes, wood-building material, shingles, laths, crates and/or materials therefor made of wood, whether for themselves or as agents or brokers, in or near cities of 1000 inhabitants and not more than 10,000, $10.00; in or near…