Adams Motor Co. v. Cler
Supreme Court of Georgia
Petition for injunction, Before Judge Meldrim. Chatham superior court. May 10, 1919. The plaintiffs filed a petition praying for injunction against the tax-collector and the sheriff of Chatham county, alleging that they are automobile dealers selling several makes of automobiles, and that the tax-collector, Fred Oler, has assessed each of them $165 upon each make of automobile, under subsection 12 of seer tion 2 of the general tax act of 1918 (Acts 1918, p. 47), which…
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Petition for injunction, Before Judge Meldrim. Chatham superior court. May 10, 1919. The plaintiffs filed a petition praying for injunction against the tax-collector and the sheriff of Chatham county, alleging that they are automobile dealers selling several makes of automobiles, and that the tax-collector, Fred Oler, has assessed each of them $165 upon each make of automobile, under subsection 12 of seer tion 2 of the general tax act of 1918 (Acts 1918, p. 47), which imposes a tax of $165 for each make of automobile sold by the dealer; and that the section of the act imposing this tax is…
1Opinion of the CourtBeck, P. J.
(After stating the foregoing facts.)
1. The section of the general 'tax act passed by the General Assembly of Georgia in the year 1918, which the plaintiffs contend is invalid because it violates certain provisions of the State and Federal constitutions, is in the following language: “12th. Automobiles. Upon every agent of, and upon every dealer in, and upon every person soliciting orders for the sale of automobiles, the sum set out below, viz.: In each county for each make of such vehicle only one such tax for such make for each agency to be taxed in any’ one county. Any agency having paid…
2Cases cited3 opinions
- Sawtell v. City of AtlantaSupreme Court of Georgia · 1912
- Weaver v. StateSupreme Court of Georgia · 1892
- Witham v. StewartSupreme Court of Georgia · 1907
3Cited by18 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Abbott v. CommissionersSupreme Court of Georgia · 1925
- Jackson v. State Highway DepartmentSupreme Court of Georgia · 1927
- Nash v. National Preferred Life InsuranceSupreme Court of Georgia · 1966
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