Williams v. Mayor of Waynesboro
Supreme Court of Georgia
Petition for injunction. Before Judge Hammond. Burke superior court. April 22, 1921. Williams filed his petition to enjoin the enforcement of an ordinance of the City of Waynesboro, which imposed an occupation tax of $300 on dealers in ice and an additional tax of $100 for each wagon used in its delivery, on the ground that it was unreasonable and oppressive.
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Petition for injunction. Before Judge Hammond. Burke superior court. April 22, 1921. Williams filed his petition to enjoin the enforcement of an ordinance of the City of Waynesboro, which imposed an occupation tax of $300 on dealers in ice and an additional tax of $100 for each wagon used in its delivery, on the ground that it was unreasonable and oppressive. This ordinance was passed on April 4z, 1921. Prior to that time the occupation tax on ice dealers was $25. The plaintiff had been engaged in the business of selling ice in Waynesboro for a number of years prior to the enactment of this…
1Opinion of the CourtHines, J.
(After stating the foregoing facts.)
1. It is insisted by the plaintiff that the Mayor and City Council of Waynesboro is without power to increase a business tax, where, at the beginning of the license year, there is an ordinance in existence fixing the amount of such tax; and that such increase of a business tax by a new ordinance, passed after the beginning of the revenue or license year of the municipality, would in effect be a revocation of the license granted to carry on the particular business for which it was granted. Counsel for plaintiff relies on the ease of Peginis v. Atlanta, 132…
2Cases cited6 opinions
- Peginis v. City of AtlantaSupreme Court of Georgia · 1909
- Mayor of Savannah v. CooperSupreme Court of Georgia · 1908
- Morton v. Mayor of MaconSupreme Court of Georgia · 1900
- Southern Express Co. v. Town of Ty TySupreme Court of Georgia · 1914
- Western Union Telegraph Co. v. City of FitzgeraldSupreme Court of Georgia · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Publix-Lucas Theaters Inc. v. City of BrunswickSupreme Court of Georgia · 1949
- Chandler v. City of TiftonSupreme Court of Georgia · 1949
- Mann v. Gulf States Utilities Co.Court of Appeals of Texas · 1942
- National Linen Service Corp. v. Mayor of MilledgevilleCourt of Appeals of Georgia · 1935
- Huguley-McCulloh Auto Co. v. City of LaGrangeSupreme Court of Georgia · 1924
3 more not listed; retrieve them via the Exa API.