Gunn v. Mayor of Macon
Supreme Court of Georgia
Municipal corporations. Tax. License. Before Judge Gustin. Bibb superior court. May term, 1889. Gunn wits tried before the recorder of Macon on the charge of running a wagon in that city without first obtaining a license to do so. He was adjudged guilty and fined; and upon the overruling of a certiorari to this decision, he excepted. For the other facts see the decision.
1Opinion of the Court
Simmons, Justice.
Under the facts as disclosed by this-record, we think the trial j udge erred in not -sustaining the certiorari. The tax sought to be collected from Gunn was a business and not a property tax. Under the charter of the city of Macon, the mayor and council have a right to impose a business tax upon each and every person doing business in said city, and they have a right to impose this business tax in the way of requiring owners of wagons to take out a license therefor when said wagons are engaged in carrying on the owner’s business in said city. But under the facts of this case,…
2Cases cited1 opinion
- Davis & Co. v. Mayor of MaconSupreme Court of Georgia · 1879
3Cited by6 opinions
- Karnes v. City of BentonCourt of Appeals of Kentucky (pre-1976) · 1935
- In re SnyderIdaho Supreme Court · 1905
- Rossman v. City of MoultrieSupreme Court of Georgia · 1940
- Pratt v. City of MaconCourt of Appeals of Georgia · 1926
- City of St. Clair v. GeorgeMissouri Court of Appeals · 1931
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