Mayor of Savannah v. Cooper
Supreme Court of Georgia
Injunction. Before Judge Charlton. Chatham superior court. April 17, 1908. W. D. Cooper filed his equitable petition against the Mayor and Aldermen of the City of Savannah, alleging in brief as follows: The municipal authorities passed a tax ordinance to levy taxes for the year 1908, one provision of which was as follows: “Upon all agents and representatives of packing-houses and upon all agents and representatives of dealers in packing-house goods and products, having a…
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Injunction. Before Judge Charlton. Chatham superior court. April 17, 1908. W. D. Cooper filed his equitable petition against the Mayor and Aldermen of the City of Savannah, alleging in brief as follows: The municipal authorities passed a tax ordinance to levy taxes for the year 1908, one provision of which was as follows: “Upon all agents and representatives of packing-houses and upon all agents and representatives of dealers in packing-house goods and products, having a place of business or stock of merchandise in this city and - selling therefrom to customers in Savannah, one hundred…
1Opinion of the CourtLumpkin, J.
(After stating the foregoing facts.)
Several of the contentions raised by the present proceeding are controlled by previous decisions of this court. The charter of the City of Savannah confers ample authority to impose a business or occupation tax. Code of 1882, §4847; Savannah etc. Ry. v. Mayor *673etc. of Savannah, 112 Ga. 164 (37 S. E. 393). A specific tax upon all agents and representatives of packing-houses, and upon all agents and representatives of dealers in packing-house goods and products having a place of business or stock of merchandise in the City of Savannah and selling to customers…
2Cases cited9 opinions
- Kehrer v. StewartSupreme Court of the United States · 1905
- Cook v. Marshall CountySupreme Court of the United States · 1905
- Home Insurance v. City CouncilSupreme Court of Georgia · 1874
- Morton v. Mayor of MaconSupreme Court of Georgia · 1900
- Kehrer v. StewartSupreme Court of Georgia · 1903
4 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Great Atlantic & Pacific Tea Co. v. City of ColumbusSupreme Court of Georgia · 1939
- Peginis v. City of AtlantaSupreme Court of Georgia · 1909
- Schofield v. BishopSupreme Court of Georgia · 1941
- Howden v. Mayor of SavannahSupreme Court of Georgia · 1931
28 more not listed; retrieve them via the Exa API.