Family Discount Stamp Co. of Georgia v. State

GOODWYN, Justice.

By agreement of the parties, these two cases were submitted here on two separate *315records but with both cases being briefed together.

The appeals were taken by the taxpayer from decrees of the Montgomery County Circuit Court, in equity, affirming assessments made against the taxpayer by the State Department of Revenue. The testimony was taken both orally before the trial court and by deposition.

The cases involve primarily the question of liability of appellant “Stamp Company” for the State license tax prescribed by § 606, Tit. 51, Code 1940, as amended by Act No. 399, appvd.…