Burch v. Mayor of Savannah
Supreme Court of Georgia
Taxation. Municipal Corporations. Before Judge Schley. Chatham county. August 1870. Burch et al, in April, A. D., 1870, filed their bill in equity against the Mayor and Aldermen of the City of Savannah as follows: “The Mayor and Aldermen of the City of Savannah, by Ordinance passed the 22d day of December, 1869, ordained that on and after the first day of January, 1870, taxes and revenue for the support of the government of the city of Savannah, and for the advantage and…
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Taxation. Municipal Corporations. Before Judge Schley. Chatham county. August 1870. Burch et al, in April, A. D., 1870, filed their bill in equity against the Mayor and Aldermen of the City of Savannah as follows: “The Mayor and Aldermen of the City of Savannah, by Ordinance passed the 22d day of December, 1869, ordained that on and after the first day of January, 1870, taxes and revenue for the support of the government of the city of Savannah, and for the advantage and benefit of the inhabitants thereof, shall be assessed, levied and raised, at and after certain rates therein specified. And…
1Opinion of the CourtMcCay, J.
The license fee for retailing liquors is, in no proper sense, a tax. Its object is not to raise revenue. It has, for many years, been thought that this business was one dangerous to the public peace and the public morals, and it has been the uniform practice of the country to subject it to regulations; require license from some public functionary before it is engaged in, and to punish, as a crime, the pursuit of it without the license. The license is part of the police regulations of the country, and the fee is rather intended to prevent the indiscriminate opening of such establishments than…
2Cited by28 opinions
- Wright v. HirschSupreme Court of Georgia · 1923
- Featherstone v. NormanSupreme Court of Georgia · 1930
- Pullman P. C. Co. v. StateTexas Supreme Court · 1885
- Johnston v. Mayor of MaconSupreme Court of Georgia · 1879
- Ex Parte WoodsCourt of Criminal Appeals of Texas · 1908
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