Independent Publishing Co. v. Hawes

Supreme Court of Georgia

Independent Publishing Co. v. Hawes

164 S.E.2d 559, 224 Ga. 728, 1968 Ga. LEXIS 921

CourtSupreme Court of Georgia

DecidedNovember 7, 1968

Docket24844

StatusPublished

Cited by1 cases

This text of 164 S.E.2d 559 (Independent Publishing Co. v. Hawes) 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

Independent Publishing Co. v. Hawes, 164 S.E.2d 559, 224 Ga. 728, 1968 Ga. LEXIS 921 (Ga. 1968).

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Opinion

Frankum, Justice.

The revenue commissioner assessed sales and use taxes against Independent Publishing Company. The company appealed to the Superior Court of Fulton County, which granted the commissioner's motion for a summary judgment on the issue of liability. The appeal here is from that judgment. It is contended before this court that the assessment of the taxes in question violates Art. I, Sec. VIII, Par. Ill of the Constitution of the United States (Code § 1-125 (3)), the Commerce Clause, conferring exclusive power to regulate commerce among the several States upon the Congress of the United States, in that said assessment amounts to a direct interference with and burden upon interstate commerce. It is contended that a decision of whether appellant is engaged in interstate commerce within the meaning of the constitutional provision referred to involves a construction of the U. S. Constitution and this is the basis upon which jurisdiction of the appeal in this court is asserted. This presents only a question of the application of a plain and unambiguous provision of the Constitution and does not present any question for decision of which the court has jurisdiction. Accordingly the appeal must be transferred to the Court of Appeals.

Transferred to the Court of Appeals.

All the Justices concur, except UndercoVer, J., disqualified. Vandiver, Barwick & Bentley, Thomas S. Bentley, John E. Talmadge, for appellant. Arthur K. Bolton, Attorney General, Louis F. McDonald, Assistant Attorney General, for appellee.

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Frankum, Justice.

The revenue commissioner assessed sales and use taxes against Independent Publishing Company. The company appealed to the Superior Court of Fulton County, which granted the commissioner's motion for a summary judgment on the issue of liability. The appeal here is from that judgment. It is contended before this court that the assessment of the taxes in question violates Art. I, Sec. VIII, Par. Ill of the Constitution of the United States (Code § 1-125 (3)), the Commerce Clause, conferring exclusive power to regulate commerce among the several States upon the Congress of the United States, in that said assessment amounts to a direct interference with and burden upon interstate commerce. It is contended that a decision of whether appellant is engaged in interstate commerce within the meaning of the constitutional provision referred to involves a construction of the U. S. Constitution and this is the basis upon which jurisdiction of the appeal in this court is asserted. This presents only a question of the application of a plain and unambiguous provision of the Constitution and does not present any question for decision of which the court has jurisdiction. Accordingly the appeal must be transferred to the Court of Appeals.

Transferred to the Court of Appeals.

All the Justices concur, except UndercoVer, J., disqualified. Vandiver, Barwick & Bentley, Thomas S. Bentley, John E. Talmadge, for appellant. Arthur K. Bolton, Attorney General, Louis F. McDonald, Assistant Attorney General, for appellee.

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164 S.E.2d 559, 224 Ga. 728, 1968 Ga. LEXIS 921, Counsel Stack Legal Research, https://law.counselstack.com/opinion/independent-publishing-co-v-hawes-ga-1968.

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