City of Atlanta v. Henry Grady Hotel Corp.

Grice, Justice.

Rulings to be reviewed here emanate from a three count petition attacking a municipality’s special license tax upon liquor retailers, the annual license fee it charges such retailers, and a contract between it and a particular liquor retailer.

The petition was filed in the Superior Court of Fulton County by the Henry Grady Hotel Corporation and Emory Crenshaw, its president and managing director, against the City of Atlanta and Dobbs Houses, Inc.

Count 1 attacks as illegal the city’s special license tax upon retailers of $1.44 per case of spirituous liquors purchased. It recites,…