Town of Douglasville v. Johns
Supreme Court of Georgia
Municipal corporations. Powers. Taxe. Onus prolandi. Constitutional law. Before Judge Buchanan-Douglas Superior Court. July Adjourned Term, 1879. Johns brought suit against the town of Douglasville to recover $225.00 with interest, alleging that he had paid that amount for license to retail liquor in the town, and that the latter had no authority to exact it. Defendant pleaded the general issue.
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Municipal corporations. Powers. Taxe. Onus prolandi. Constitutional law. Before Judge Buchanan-Douglas Superior Court. July Adjourned Term, 1879. Johns brought suit against the town of Douglasville to recover $225.00 with interest, alleging that he had paid that amount for license to retail liquor in the town, and that the latter had no authority to exact it. Defendant pleaded the general issue. The evidence was, in brief, as follows : In October, 1875, Johns went to Douglasville for the purpose of engaging in the retail liquor trade. Before he could engage in the business, he was required to…
1Opinion of the Court
Jackson, Justice.
The town of Donglasville exacted a license fee or tax for retailing liquors at the rate of $150.00 per annum from the defendant in error, Johns; whereupon he sued the town to recover the money paid, and the jury found for him $225.00 principal, and $38.41 interest. The town moved for a new trial, and on its refusal excepted and brought the case to this court.
1. The main question is, did the town have the right to exact the license tax ? That is to be answered by its charter. The charter is found in acts of 1875, p. 162, and in acts of 1876, p. 25, and in the Code, sections…
2Cases cited1 opinion
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