City of Valdosta v. Blum

Supreme Court of Georgia

City of Valdosta v. Blum

184 S.E. 700, 182 Ga. 174, 1936 Ga. LEXIS 307

CourtSupreme Court of Georgia

DecidedMarch 14, 1936

DocketNo. 10819

StatusPublished

This text of 184 S.E. 700 (City of Valdosta v. Blum) 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 Valdosta v. Blum, 184 S.E. 700, 182 Ga. 174, 1936 Ga. LEXIS 307 (Ga. 1936).

Pincite

Opinion

Atkinson, Justice.

It is declared in the Code of 1910, § 1089: “Where persons are specifically taxed for keeping a billiard or pool-table, bagatelle-table, or ten-pin alley, they need not give in the value thereof.” This appeared as § 740 in the Code of 1863, and has been contained , in the several succeeding Codes, except the Code of 1933. See § 2-5005. In the Code of 1863 § 740 was a part of article 2 of “chapter 1, Taxation by the State,” under “Title VII, Public Revenue.” When properly construed, this provision of the Code was not applicable to taxation by municipal corporations, and consequently did not afford ground for exemption from ad valorem taxation of a pool-table by the City of Valdosta in the year 1932, where the city levied special taxes on the business of operating pool-tables and the owner had paid all special taxes on the business. The judge erred in overruling the demurrer to the affidavit of illegality based on the ground of exemption from municipal taxation. It is unnecessary to deal with the question of constitutionality of the statute.

Judgment reversed.

All the Justices concur.

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Atkinson, Justice.

It is declared in the Code of 1910, § 1089: “Where persons are specifically taxed for keeping a billiard or pool-table, bagatelle-table, or ten-pin alley, they need not give in the value thereof.” This appeared as § 740 in the Code of 1863, and has been contained , in the several succeeding Codes, except the Code of 1933. See § 2-5005. In the Code of 1863 § 740 was a part of article 2 of “chapter 1, Taxation by the State,” under “Title VII, Public Revenue.” When properly construed, this provision of the Code was not applicable to taxation by municipal corporations, and consequently did not afford ground for exemption from ad valorem taxation of a pool-table by the City of Valdosta in the year 1932, where the city levied special taxes on the business of operating pool-tables and the owner had paid all special taxes on the business. The judge erred in overruling the demurrer to the affidavit of illegality based on the ground of exemption from municipal taxation. It is unnecessary to deal with the question of constitutionality of the statute.

Judgment reversed.

All the Justices concur.

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Bluebook (online)

184 S.E. 700, 182 Ga. 174, 1936 Ga. LEXIS 307, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-valdosta-v-blum-ga-1936.