Fidelity & Casualty Co. of New York v. Whitaker

1. The act of 1923 (Ga. L. 1923, p. 39), as amended by the act approved December 19, 1923 (Ga. L. Ex. Sess. 1923, p. 69), provides: (a) “There shall be levied upon and collected from each person, firm, or corporation, engaged in selling cigarettes and cigars at retail, a tax of ten per centum of the sales price at retail of each package of ■ cigarettes and each box, package, or other container of cigars, sold by such dealer.” (b) Each dealer shall pay said-tax to the commissioner of revenue of the State of Georgia, who shall thereupon furnish to such dealer stamps of such design and…