Fulton County v. Lockhart

Jenkins, Chief Justice.

The contention of Fulton County that it had specific constitutional authority to classify and exact an occupational tax upon the persons of the plaintiffs, by reason of an amendment to the Constitution of 1877 (Ga. L. 1945, p. 101), which was ratified and proclaimed on the same dates as was the new Constitution of 1945, is controlled adversely to the county by the rulings of this court in Wheeler v. Trustees of Fargo School Dist., 200 Ga. 323 (37 S. E. 2d, 322), and in Alexander v. Fulton County, 201 Ga. 857 (41 S. E. 2d, 423). In the Wheeler case this court, in passing…