Brooks v. Harrison

This is a suit by an automobile dealer in Jonesboro, Clayton County, against Harrison, Comptroller-general, and others, to enjoin the collection of a tax for carrying on such business in each of the adjoining counties. Section 2, paragraph 11, of the general tax act of 1927 (Ga. Laws, 1927, p. 61), as amended by the act of 1929 (Ga. Laws 1929, p. 76), is attacked as being unconstitutional. The act levies a tax on dealers, graduated according to population of counties, as follows: "Upon every agent of, upon every dealer in, and upon every person soliciting orders for retail sale of automobiles…