City of Atlanta v. Jacobs
Supreme Court of Georgia
Injunction. Before Judge Pendleton. Fulton superior court. November 25, 1905. The plaintiff below, Morris Jacobs, instituted an equitable proceeding to enjoin the City of Atlanta from enforcing a fi. fa. issued against him to collect a license tax of $200 under an ordinance of the city imposing a business tax of that amount upon every person engaged in conducting “fire or wreck sales of merchandise” other than such as “is salvage from fire or wreck in the City of Atlanta.”
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Injunction. Before Judge Pendleton. Fulton superior court. November 25, 1905. The plaintiff below, Morris Jacobs, instituted an equitable proceeding to enjoin the City of Atlanta from enforcing a fi. fa. issued against him to collect a license tax of $200 under an ordinance of the city imposing a business tax of that amount upon every person engaged in conducting “fire or wreck sales of merchandise” other than such as “is salvage from fire or wreck in the City of Atlanta.” In his petition he thus stated his complaint: He is engaged in business in the city at No. 235 Peters street, having a…
1Opinion of the Court
Evans, J.'
(After stating the facts.) 1. Our first inquiry will be directed to the validity of the ordinance by virtue of which the City of Atlanta claims the right to collect tire license fee by execution against the defendant in error. The charter of the City of Atlanta confers upon the municipal corporation very broad powers of taxation to raise revenue for the city. Ample as the authority to tax may be, the city, in the exercise of its charter power, can not lawfully impose a tax by the enactment of an oppressive, unreasonable, or discriminatory ordinance. It is well settled that a license…
2Cases cited12 opinions
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
- Davis & Co. v. Mayor of MaconSupreme Court of Georgia · 1879
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- T. Gould & Co. v. Mayor of AtlantaSupreme Court of Georgia · 1876
- Wright v. Southwestern RailroadSupreme Court of Georgia · 1880
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- McIntyre v. HarrisonSupreme Court of Georgia · 1931
- Georgia Public Service Commission v. Atlanta Gas Light Co.Supreme Court of Georgia · 1949
- Corley v. City of AtlantaSupreme Court of Georgia · 1935
- Scott v. Mayor of Mount AirySupreme Court of Georgia · 1938
- Pullman Co. v. SuttlesSupreme Court of Georgia · 1938
26 more not listed; retrieve them via the Exa API.