City of Tifton v. Cooper

Almand, Justice.

N. C. Cooper filed an equitable petition against the City of Tifton and others, to enjoin them from enforcing the provisions of a tax ordinance which assessed license fees against the owners and operators of music machines operated by inserting coins therein; it being alleged that the tax sought to be assessed was illegal and void as being in excess of the amount which could be levied under the provisions of paragraph 71, subsection a, of the general tax act of 1935 as amended. It was alleged that the plaintiff had tendered to the municipality the lawful amount which it could…