McMath v. State

(After stating the foregoing facts.) The act approved August 15, 1923 (Ga. L. 1923, p. 39), provides that “There shall be levied upon and collected from each person, firm, or corporation, engaged in selling cigarettes and cigars at retail, a tax of ten per centum of the sales price at retail of each package of cigarettes and each cigar sold by such dealer.” This act was amended by an act approved December 19, 1923, which provides that stamps shall be affixed to “each package of cigarettes and each box, package or other container of cigars.” Ga. L. 1923, Ex. Sess., p. 69. It is provided that…