Home Insurance v. City Council
Supreme Court of Georgia
License. Tax. Foreign corporations. Constitutional law. Before Judge Gibson. Richmond county. At Chambers. May 9th, 1874. On January 5th, 1874, the City Council of Augusta passed the following ordinance: “An Ordinance to amend an Ordinance entitled 'An Ordinance to assess and levy taxes for the support of the municipal government of Augusta/ etc.
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License. Tax. Foreign corporations. Constitutional law. Before Judge Gibson. Richmond county. At Chambers. May 9th, 1874. On January 5th, 1874, the City Council of Augusta passed the following ordinance: “An Ordinance to amend an Ordinance entitled 'An Ordinance to assess and levy taxes for the support of the municipal government of Augusta/ etc. “ Section I. Be it ordained by the City Council of Augusta, and it is hereby ordained by the authority of the same, That from and after the passage of this ordinance, the annual license tax on insurance companies shall be as follows: 1. On each and…
1Opinion of the Court
Trippe, Judge.
1. There is a clear distinction recognized between a license, granted or required as a condition precedent before a certain thing can be done, and a tax assessed on the business which that license may authorize one to engage in: 42 Georgia, 596. A license is a right granted by some competent authority to do an act which, without such license, would be illegal. A tax is a rate or sum of money assessed on the person, property, etc., of the citizen: Bouv. L. D.; 36 Georgia, 460. A license is issued under the police power of the authority which grants it. If the fee required for the…
2Cases cited3 opinions
- Strawbridge v. CurtissSupreme Court of the United States · 1806
- Williams v. Bank of the United StatesSupreme Court of the United States · 1829
- United States v. WhiteU.S. Circuit Court for the District of District of Columbia · 1836
3Cited by42 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Peginis v. City of AtlantaSupreme Court of Georgia · 1909
- Mayor of Savannah v. CooperSupreme Court of Georgia · 1908
- Johnston v. Mayor of MaconSupreme Court of Georgia · 1879
- Portland v. Portland Ry., L. & P. Co.Oregon Supreme Court · 1916
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