City of Waycross v. Bell

In January, 1928, the City of Waycross adopted an ordinance to levy and collect specific and occupation taxes for thé city for the year ending January 15, 1929. This ordinance was the general tax ordinance of the city for the year 1928, and included the levy of ad valorem taxes on real estate and personal property. The ordinance provides that no person shall engage in or carry on any business therein described, without first making application for a license and paying for the same and receiving a license to carry on the specified business, and provides a penalty of punishment by fine or…