Blackmon v. Dixon

Evans, Judge.

On certiorari, the Supreme Court has held in Chilivis v. Dixon, 234 Ga. 703 that the curing of tobacco is not an essential part of the harvesting process. Our decision in Blackmon v. Dixon, 134 Ga. App. 184 (213 SE2d 513) is therefore vacated and set aside, and the opinion and decision of the Supreme Court is substituted.

However, it is a matter of common knowledge that the growing of tobacco and the picking of tobacco accomplishes nothing. The tobacco must be cured before it has any value. Curing is therefore an essential part of harvesting the tobacco and no tax should be…