City of Albany v. Ader

168 S.E. 1, 176 Ga. 391, 1933 Ga. LEXIS 85
CourtSupreme Court of Georgia
DecidedFebruary 16, 1933
DocketNos. 9110, 9121
StatusPublished
Cited by11 cases

This text of 168 S.E. 1 (City of Albany v. Ader) 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
City of Albany v. Ader, 168 S.E. 1, 176 Ga. 391, 1933 Ga. LEXIS 85 (Ga. 1933).

Opinion

Beck, P. J.

S. EL Ader, doing business as Ader Coach Lines, instituted a petition against the City of Albany, its mayor and chief of police, seeking injunction to prevent the enforcement of a certain ordinance of the City of Albany affecting the operation of motor-carriers for hire over the streets of that city, adopted March 22, 1932. To this petition demurrers, plea, and answer were filed by the defendants. In the petition it is alleged that Ader Coach Lines is a licensed motor-carrier for the State of Georgia, under the provisions of the act of the General Assembly approved August 27, 1931 (Ga. Laws 1931, pp. 199-213), holding three certificates of public convenience and necessity from Albany to Columbus and from Albany to Thomasville; that petitioner has complied with the rules of the Georgia Public Service Commission, has paid all taxes and licenses required of it under what is known as Class A certificate, etc.; that petitioner is required to observe certain schedules, and if required to meet the exactions of the ordinance in question, it will interfere with public convenience and necessity. The judge upon the hearing passed an order overruling the demurrers and granting an interlocutory injunction. To that judgment the defendants excepted.

The ordinance of the City of Albany, to restrain the enforcement of which the petition was brought, is entitled, “An ordinance to provide for the regulation of motor-carriers operating in and through the City of Albany, Georgia; the routing of said motor-carriers; the levying of a street-tax on such motor-carriers, for the purpose of maintenance, repairs, and upkeep of the streets of the City of Albany; to provide a penalty for the violation of this ordi[393]*393nance; and for other purposes.” In the body of the ordinance it is provided that after the passage of the same it shall be unlawful for any person or corporation to use the streets of the City of Albany for the purpose of transporting passengers or goods for hire, etc., except upon the conditions provided in the ordinance; and in another section it is provided that all persons or corporations operating motor-buses or motor-trucks as common carriers, whether interstate or intrastate, shall be assessed certain annual fees; and there are also provisions relating to carriers of passengers and goods not common carriers; but that both' common carriers for hire and other carriers for hire shall pay a certain “annual tax and assessment” in a stated amount per mile for each mile or fraction thereof on any streets or lanes of the City of Albany over which said motor-vehicles shall be operated. Another section of the ordinance is in part as follows: “That all of the funds arising from the street-tax fees herein provided shall be by the city clerk and treasurer placed to a special fund to be known as the ‘street-improvement fund/ and shall be kept separate and distinct from the general or other funds of the City of Albany,” and that this fund shall be used exclusively for the repairment and maintenance of the streets of the City of Albany. Further, it is provided in the ordinance that the “street-tax fees” so provided for shall be in addition to all other lawful taxes or assessments levied upon persons or property, etc.; and further, that any operator of any motor-bus or truck coming within the provisions of the ordinance, and all officers and employees connected with the operation of such motor-bus and motor-truck, who shall violate any of the provisions of the ordinance or any part thereof shall, upon conviction in the city court of Albany, incur the penalty provided in the ordinance. There are other provisions which it is not necessary to state, as the character of the ordinance and its ' purposes are sufficiently indicated by what is set forth above.

It is contended in the petition that the ordinance is invalid, null and void, particularly upon the ground that it is in conflict with and in contravention of the express' provisions of section’ 18 of the act of the General Assembly of this State, regulating common carriers and prescribing conditions and regulations under which common carriers by motor-vehicles are permitted to operate upon the highways of this State, etc., which act is cited as the “motor common-carriers'act of 1931” (Ga. Laws 1931, p. 199-213). Section [394]*39418 of the act referred to is as follows: “Every motor common carrier shall annually on or before J anuary first, as long as such certificate remains in force, or before the vehicle is put into use, as to a vehicle put into use during the course of the year, make application to the commission for registration of each and all motor-vehicles to be operated under said certificate, in manner and form as the commission may by rule or regulation prescribe, and shall pay to the commission a fee of $25 for each vehicle for the registration of the same and the issuance of a permit or license to operate the same. No subdivision of this State, including cities, municipalities, villages, townships, or counties shall levy any excise, license, or occupation tax of any nature on said eqxxipment, or the right to operate said equipment or any incidents of said motor-carrier business, or on a motor common carrier. The money derived from the issuance and transfer of certificates and from the registration fee shall be subject to be used by the commission for the administration and enforcement of this act, and any sum as may be left over and unexpended on the first day of January of each year shall be paid to the State Treasurer and shall be disbursed by him and paid to the State Highway Department for use in maintenance and repair of the highways as in the discretion of the highway board may be directed.”

We are of the opinion that the taxing provisions of the ordinance in question, in so far as they apply to plaintiff, are illegal and void, as contended, because in violation of that portion of the motor common-carriers act of 1931 quoted above. In City of Waycross v. Bell, 169 Ga. 57 (149 S. E. 641), involving an attack by motor carriers on the 1928 general tax ordinance of the City of Waycross, fixing a municipal tax upon motor carriers, it was said in part: “ Construed in the light of .the foregoing rulings, it is evident that the General Assembly intended to relieve those engaged in the specified business or occupation from ‘municipal license tax/ and thereby the-municipality was forbidden to impose either a license fee or license or occupation tax upon the business of the defendants in error; and that portion of the tax ordinance of the municipality attempting to impose a- tax upon the businesses exempted from municipal taxation by the General Assembly was ineffectual and invalid. The ordinance of the municipality must yield to the higher authority of the legislature of the State.” And we. think that it-is evident [395]*395from the provision of the motor common-carriers act of 1931 that it was the purpose of the General Assembly that the State should reserve for itself the exclusive right to tax the business in question here and the person or corporation carrying on that business. See, in this connection, Mayor &c. of Columbus v. Flournoy, 65 Ga. 231, where this court ruled a principle similar to that applied in this case. The right of a State to assume exclusive regulatory or taxing authority over certain kinds of businesses has been recognized in most, and possibly all, the jurisdictions of this country.

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Bluebook (online)
168 S.E. 1, 176 Ga. 391, 1933 Ga. LEXIS 85, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-albany-v-ader-ga-1933.