McGehee & Hatcher v. Mayor of Columbus

Jackson, Chief Justice.

The plaintiffs in error sued the city of Columbus for taxes paid the city for certain years, levied upon gross sales of cotton upon them by the city, .under an ordinance thereof. No execution or other compulsory process was issued to enforce the collection of this tax. The city ordinance alone required its payment, and in response to that requisition, it was voluntarily paid. The tax was illegal, as held by this court in 65 Ga., 231, it being in conflict with the act of 1873. Acts of 1873, p. 67. It enacts that “ municipal corporations shall not levy or assess a tax on…