Johnston v. Mayor of Macon
Supreme Court of Georgia
Tax. Municipal corporations. Constitutional law. Roads and bridges. Before Judge Simmons. Bibb County. At Chambers, February 22, 1879. Johnston and some forty-five others, representing a variety of occupations and trades in the city of Macon, filed their bill against the mayor, etc., to enjoin the collection of certain taxes, alleged to be illegal, which were assessed by the tax ordinance of 1879. The principal assessments complained of were the following: Under the head of…
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Tax. Municipal corporations. Constitutional law. Roads and bridges. Before Judge Simmons. Bibb County. At Chambers, February 22, 1879. Johnston and some forty-five others, representing a variety of occupations and trades in the city of Macon, filed their bill against the mayor, etc., to enjoin the collection of certain taxes, alleged to be illegal, which were assessed by the tax ordinance of 1879. The principal assessments complained of were the following: Under the head of “license and specific tax,” occurred the following : For each and every one-horse wagon, one-horse dray, or one-horse…
1Opinion of the Court
Jackson, Justice.
1. The main question in this case is whether the city of Macon, having already taxed the property of people doing business, within its limits, can also under the charter tax the business of those people ? The limitation in the charter is that no tax shall be levied on real and personal property over one per .cent, on its value ; does that limitation apply to business and the capital therein employed? We are of the opinion that it does not. There is more or less of capital in every sort of business. Professional men have books, *650furniture, instruments, etc., etc., employed…
2Cases cited8 opinions
- Home Insurance v. City CouncilSupreme Court of Georgia · 1874
- Burch v. Mayor of SavannahSupreme Court of Georgia · 1871
- T. Gould & Co. v. Mayor of AtlantaSupreme Court of Georgia · 1876
- Goodwin v. Mayor of SavannahSupreme Court of Georgia · 1874
- Wright & Hill v. Mayor of AtlantaSupreme Court of Georgia · 1875
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3Cited by32 opinions
- Texas Co. v. BrownSupreme Court of the United States · 1922
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- Featherstone v. NormanSupreme Court of Georgia · 1930
- Ellis v. FrazierOregon Supreme Court · 1901
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