Allen, Ball & Co. v. Mayor of Savannah
Supreme Court of Georgia
Certiorari. Decided by Judge II. R. Jackson, December 20th, 1850. On 11th November, 1842, the Mayor and Aldermen of the City of Savannah passed an ordinance, imposing a tax upon the gross commissions or income received from sales of goods, professional pursuits, &c.' On the 22d November, 1849, another ordinance was passed, “ to reduce the taxes of the City of Savannah,” which, among other things, reduced “ the tax on income 25 per cent.”
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Certiorari. Decided by Judge II. R. Jackson, December 20th, 1850. On 11th November, 1842, the Mayor and Aldermen of the City of Savannah passed an ordinance, imposing a tax upon the gross commissions or income received from sales of goods, professional pursuits, &c.' On the 22d November, 1849, another ordinance was passed, “ to reduce the taxes of the City of Savannah,” which, among other things, reduced “ the tax on income 25 per cent.” On the 9th of December, 1849, the General Assembly passed an Act which, among other things, provides, •“ That all .and singular the ordinances of said…
1Opinion of the Court
By the Court.
Lumpkin, J.
delivering the opinion.
By an ordinance passed the 11th of November, 1842, the Mayor and Aldermen of Savannah imposed a tax of two and a half per cent, on gross income; and on the 22d of November, 1849, they passed another ordinance, reducing the tax on income twenty-five per cent. On the 13th day of May, 1850, the Mayor and Aldermen passed another ordinance, entitled “ An ordinance *288declaratory of existing tax ordinances, which is as follows: Whereas, it is understood that doubts exist as to the precise day from which returns are to be made under the ordinance passed…
2Cases cited4 opinions
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- Logan v. JenningsSupreme Court of Pennsylvania · 1834
3Cited by41 opinions
- Kelly v. Strouse & Bros.Supreme Court of Georgia · 1903
- Lyndon v. Georgia Railway & Electric Co.Supreme Court of Georgia · 1907
- Ryan v. KingsberySupreme Court of Georgia · 1891
- Day v. HollandOregon Supreme Court · 1887
- Macklin v. AllenbergSupreme Court of Missouri · 1889
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