Case-Fowler Lumber Co. v. Winslett

Paragraph 66 of section 2 of the general tax act of 1927 is as follows: ’“Upon every person, firm, or corporation engaged in the manufacture of lumber products of any character, or dealing in lumber or lumber products, whether for themselves or as agents or brokers, in or near cities of 1000 inhabitants *809and not more than 10,000, $10.00; in or near cities of more than 10,000 and not more than 20,000 inhabitants, $50.00; in or near cities of more than 20,000 inhabitants, $100.00 for each place of business.” The comptroller-general of the State and the tax-collector of Bibb County were…