Atlanta Labor Temple Ass'n v. Williams

Supreme Court of Georgia

Atlanta Labor Temple Ass'n v. Williams

104 S.E.2d 449, 214 Ga. 263

CourtSupreme Court of Georgia

DecidedJune 16, 1958

Docket20098

StatusPublished

Cited by1 cases

This text of 104 S.E.2d 449 (Atlanta Labor Temple Ass'n v. Williams) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Atlanta Labor Temple Ass'n v. Williams, 104 S.E.2d 449, 214 Ga. 263 (Ga. 1958).

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Opinion

Candler, Justice.

This litigation arose when the plaintiff brought an action at law against the defendant Williams as State Revenue Commissioner to recover a stated amount of money which it had allegedly paid as a corporation license tax for specified years where there was, as the plaintiff contends, no tax liability. The case was tried by the judge without a jury, and a judgment in favor of the defendant was rendered. The plaintiff excepted and sued out a writ of error to this court. The jurisdiction of this court is fixed by article 4, section 2, paragraph 4 of the Constitution of 1945 (Code, Ann., § 2-3704) and under that provision of the Constitution, the Court of Appeals and not this court has jurisdiction to decide the question presented. Hence, the bill of exceptions must be and is

Transferred to the Court of Appeals.

All the Justices concur.

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Candler, Justice.

This litigation arose when the plaintiff brought an action at law against the defendant Williams as State Revenue Commissioner to recover a stated amount of money which it had allegedly paid as a corporation license tax for specified years where there was, as the plaintiff contends, no tax liability. The case was tried by the judge without a jury, and a judgment in favor of the defendant was rendered. The plaintiff excepted and sued out a writ of error to this court. The jurisdiction of this court is fixed by article 4, section 2, paragraph 4 of the Constitution of 1945 (Code, Ann., § 2-3704) and under that provision of the Constitution, the Court of Appeals and not this court has jurisdiction to decide the question presented. Hence, the bill of exceptions must be and is

Transferred to the Court of Appeals.

All the Justices concur.

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Bluebook (online)

104 S.E.2d 449, 214 Ga. 263, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atlanta-labor-temple-assn-v-williams-ga-1958.

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