Legal Opinion
Alexander v. State
Supreme Court of Georgia
Decided November 26, 1890PublishedCited by 8 opinions
Criminal law. Charge of court. Taxation. License. Constitutional law. Interstate commerce. Contracts. Futures. Principal and agent. Before Judge Eve. City court of Richmond county.' May term, 1890. Reported in the decision.
1Opinion of the Court
Simmons, Justice.
The general tax act for 1889 and 1890, in the 18th paragraph of section 2 (Acts 1888, p. 22), levies a license tax as follows:
“Upon every individual or firm, or his or their agents, engaged in the business of selling or buying farm products, sugar, coffee and salt and meat for future delivery (commonly called ‘futures’), five hundred dollars each per annum for the county where such business is carried on: provided, that this tax shall not be demanded of any cotton warehouseman, dealer in cotton or any provision broker, who takes orders in the regular course of their trade…
2Cases cited6 opinions
- Irwin v. WilliarSupreme Court of the United States · 1884
- Embrey v. JemisonSupreme Court of the United States · 1889
- Cunningham v. National BankSupreme Court of Georgia · 1883
- Fortenbury v. StateSupreme Court of Arkansas · 1886
- National Bank v. CunninghamSupreme Court of Georgia · 1886
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Forsyth Manufacturing Co. v. CastlenSupreme Court of Georgia · 1900
- Charles F. Champion, Appt. v. John C. Ames, United States MarshalSupreme Court of the United States · 1901
- Singleton v. Bank of MonticelloSupreme Court of Georgia · 1901
- Layton v. StateSupreme Court of Georgia · 1927
- Jones v. StewartSupreme Court of Georgia · 1903
3 more not listed; retrieve them via the Exa API.