Town of Arlington v. Central of Georgia Railway Co.
Supreme Court of Georgia
Injunction. Before Judge Spence. Calhoun superi&r court. October 19, 1906. The Central of Georgia Bailway Company brought an equitable petition against the Town of Arlington, alleging, that the plaintiff is a railway company, engaged in the business of a common carrier over various lines of railroad in this State and in the State of Alabama; that it owns the line of track which runs through the Town of Arlington, and in that town maintains a ticket-office and waiting-room,…
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Injunction. Before Judge Spence. Calhoun superi&r court. October 19, 1906. The Central of Georgia Bailway Company brought an equitable petition against the Town of Arlington, alleging, that the plaintiff is a railway company, engaged in the business of a common carrier over various lines of railroad in this State and in the State of Alabama; that it owns the line of track which runs through the Town of Arlington, and in that town maintains a ticket-office and waiting-room, which is a part of its freight and passenger depot; that the authorities of the Town of Arlington have passed an…
1Opinion of the Court
Cobb; P. J.
(After stating the facts.)
1. In the case of City Council of Augusta v. Central Railroad, 78 Ga. 119, it was held that a municipal corporation of this State had no power to levy an occupation tax upon what is known as a commercial railroad! company, as distinguished from a street-railroad company. In that case the city authorities of Augusta had embraced in their ordinance levying specific taxes the following item: “On all railroads, $500.” Mr. Justice Blandford says: “The ordinance of the city, taxing railroads, is not a tax on bush ness occupations. A railroad itself does not…
2Cases cited6 opinions
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- Southern Express Co. v. Rose Co.Supreme Court of Georgia · 1906
- City Council v. Central RailroadSupreme Court of Georgia · 1886
- Savannah, Thunderbolt & Isle of Hope Railway v. Mayor of SavannahSupreme Court of Georgia · 1900
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beazley v. DeKalb CountySupreme Court of Georgia · 1953
- Overstreet v. Santini Bros.District Court of Appeal of Florida · 1966
- Lexington Mill & Elevator Co. v. BrowneNebraska Supreme Court · 1928