Price v. Richardson

The plaintiffs filed their equitable petition against the comptroller-general of Georgia and the tax-collector of Fulton County, to enjoin the collection of the tax on barbershops imposed by the general tax act of 1921, on the grounds that the provision of that act levying this tax is unconstitutional and void, because it violates the following provisions of the constitution of this State, to wit: art. 7, sec. 2, par. 1 (Civil Code of 1910, § 6553), which is as follows: “All taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject to be taxed within…