Fox Manufacturing Co. v. City of Atlanta

Supreme Court of Georgia

Fox Manufacturing Co. v. City of Atlanta

139 S.E. 343, 164 Ga. 672, 1927 Ga. LEXIS 251

CourtSupreme Court of Georgia

DecidedSeptember 8, 1927

DocketNo. 5587

StatusPublished

This text of 139 S.E. 343 (Fox Manufacturing Co. v. City of Atlanta) 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

Fox Manufacturing Co. v. City of Atlanta, 139 S.E. 343, 164 Ga. 672, 1927 Ga. LEXIS 251 (Ga. 1927).

Pincite

Opinion

Russell, C. J.

Under the provisions of a municipal ordinance which lays a special license tax of $75 per annum upon furniture factories in the city, the owner of two of such factories is liable for the prescribed tax on each of them, in the same manner as if each were the property of a different owner. The fact that provision is made in the tax ordinance for an additional tax of $1 per $1000 upon the gross sales by such factories, in excess of the gross annual sales of $50,000 permitted by the $75 license fee, has no bearing upon the question here involved, nor does it in any wise affect or lessen the liability of the owner of two or more furniture factories to pay the prescribed occupation tax.

Licenses, 37 C. J. p. 218, n. 66; p. 249, n. 42 New.

Judgment affirmed.

All the Justices concur.

Free access — add to your briefcase to read the full text and ask questions with AI

Russell, C. J.

Under the provisions of a municipal ordinance which lays a special license tax of $75 per annum upon furniture factories in the city, the owner of two of such factories is liable for the prescribed tax on each of them, in the same manner as if each were the property of a different owner. The fact that provision is made in the tax ordinance for an additional tax of $1 per $1000 upon the gross sales by such factories, in excess of the gross annual sales of $50,000 permitted by the $75 license fee, has no bearing upon the question here involved, nor does it in any wise affect or lessen the liability of the owner of two or more furniture factories to pay the prescribed occupation tax.

Licenses, 37 C. J. p. 218, n. 66; p. 249, n. 42 New.

Judgment affirmed.

All the Justices concur.

Cite This Page — Counsel Stack

Bluebook (online)

139 S.E. 343, 164 Ga. 672, 1927 Ga. LEXIS 251, Counsel Stack Legal Research, https://law.counselstack.com/opinion/fox-manufacturing-co-v-city-of-atlanta-ga-1927.