St. Simons Transit Co. v. Mayor

Eish, C. J:

1. Vessels and other water-craft are personal property, and are taxable like all other such property within the jurisdiction of a municipality wherein their situs for taxation is located. Wright v. Mayor & Council of Brunswick, 140 Ca. 231 (78 S. E. 839) ; 37 Cyc. 782.

2. The Mayor and Council of the City of Brunswick “have the authority and power to levy and collect a tax upon all taxable property within the limits of said city, upon real and personal property, . . not expressly prohibited or exempt by the laws of the State.” Charter of the City of Brunswick, Acts 1872, p. 151, §…