City Council of Augusta v. Clark & Co.
Supreme Court of Georgia
Injunction. Before Judge Hammond. Richmond superior ■court. June 24, 1905. Clark & Company filed a petition for injunction against the City •Council of Augusta and the sheriff of the city, containing substantially the following allegations: On December 22, 1904, the City Council of Augusta adopted an ordinance, levying taxes for the support of the government of the city for the year 1905, and in the ■ordinance a 'license or business tax of $350 was imposed upon a certain…
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Injunction. Before Judge Hammond. Richmond superior ■court. June 24, 1905. Clark & Company filed a petition for injunction against the City •Council of Augusta and the sheriff of the city, containing substantially the following allegations: On December 22, 1904, the City Council of Augusta adopted an ordinance, levying taxes for the support of the government of the city for the year 1905, and in the ■ordinance a 'license or business tax of $350 was imposed upon a certain class of persons, to which plaintiffs .belonged, such class being "described in the ordinance as follows: “Money lender. A…
1Opinion of the CourtCobb, P. J.
The charter of the City of Augusta authorizes the city council to pass an ordinance requiring any person, firm, or corporation to pay a license tax upon any occupation, trade, or business carried on within the corporate limits of the city, provided that the occupation, trade, or business is not one already taxed exclusively by the State. Acts, 1896, p. 119. Under this power the city council is authorized to determine what occupations shall be made the subject of taxation. The charter does not require that the same tax shall be imposed upon every occupation. But the constitution requires that…
2Cases cited2 opinions
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3Cited by16 opinions
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- Campbell v. City of ThomasvilleCourt of Appeals of Georgia · 1909
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