Macon Sash, Door & Lumber Co. v. Mayor of Macon
Supreme Court of Georgia
Gertiorari. Before Judge Hardeman. Bibb superior court. April term, 1894. The plaintiff' in error was convicted, in the recorder’s court of Macon, of violating the license ordinances of that city; which judgment was sustained on certiorari.
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Gertiorari. Before Judge Hardeman. Bibb superior court. April term, 1894. The plaintiff' in error was convicted, in the recorder’s court of Macon, of violating the license ordinances of that city; which judgment was sustained on certiorari. A city ordinance in evidence provides for the levy and collection of a license-tax of $50 a year upon each two-horse wagon “ used by butchers, bakers, brewers, beer dealers, manufacturers of soda-water, etc., undertaker, or used for delivery of oil or any other articles or package, or for delivering goods sold by grocers or other merchants.” It further…
1Opinion of the Court
Atkinson, Justice.
The facts are sufficiently stated in the official report.
It will be observed that at the time the plaintiff' in error obtained its several licenses as a dealer in builders’ supplies, etc., as a contractor or builder and as a dealer in lumber, under and by virtue of which it seeks to exempt the agencies employed by it in the conduct of that business from further taxation, there was then of force in the city of Macon an ordinance imposing a specific license-tax of fifty dollars per annum upon each two-horse wagon used, — among various other specified purposes, — for the…
2Cited by10 opinions
- Hewin v. City of AtlantaSupreme Court of Georgia · 1905
- City of St. Louis v. United Railways Co.Supreme Court of Missouri · 1915
- Cassidy v. Mayor of MaconSupreme Court of Georgia · 1909
- Hartfield v. City of ColumbusSupreme Court of Georgia · 1899
- City of Atlanta v. Hotels.com, L.P.Court of Appeals of Georgia · 2007
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