McGhee v. State
Supreme Court of Georgia
Indictment for misdemeanor. Before Judge Turn-bull. City court of Floyd county. June term, 1892. The charge was, that the accused, “ on November 1, 1891, did engage in the business of selling and buying, through regularly organized stock and cotton exchanges and boards of trade, farm products, sugar, coffee, and salt and meat, railroad stock and bonds, and stocks and bonds of all kinds not intended for bona fide sale and delivery, but for future delivery (commonly called…
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Indictment for misdemeanor. Before Judge Turn-bull. City court of Floyd county. June term, 1892. The charge was, that the accused, “ on November 1, 1891, did engage in the business of selling and buying, through regularly organized stock and cotton exchanges and boards of trade, farm products, sugar, coffee, and salt and meat, railroad stock and bonds, and stocks and bonds of all kinds not intended for bona fide sale and delivery, but for future delivery (commonly called futures), without paying in full for the said fiscal year 1891, at the time of commencing to engage in said business, his…
1Opinion of the Court
Lumpkin, Justice.
1. The title of the general tax act of 1890, so far as material to the present ease, is as follows: “ An act to levy and collect a tax for the support of the State government; ... to prescribe what persons, professions and property are liable to taxation; to prescribe the methods of receiving and collecting said taxes, . . *23and to provide penalties and forfeitures for non-payment of taxes.” The second section of this act imposes a tax upon certain dealers in farm products and other property “ not intended for bona fide sale and delivery, but for future delivery (commonly…
2Cases cited1 opinion
- Atlanta & Florida Railroad v. WrightSupreme Court of Georgia · 1891
3Cited by15 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Carroll v. WrightSupreme Court of Georgia · 1908
- City of Beaumont v. Gulf States Utilities Co.Court of Appeals of Texas · 1942
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