Lewis & Holmes Motor Freight Corp. v. City of Atlanta

Reid, Chief Justice.

The issue is purely one of law, and narrows considerably under the able briefs' and arguments submitted. The city contends that under its charter, which provides that its mayor and council “shall have full power and authority and they shall provide by ordinance for the assessment, levy and collection of an ad valorem tax on all real and personal property which under the laws of this State is subject to taxation within the incorporate limits of said city,” it is authorized to collect a property tax upon the basis appearing in the statement of facts. The ordinance relied…