Lewis v. Harris

Court of Appeals of Georgia

Lewis v. Harris

77 S.E. 108, 12 Ga. App. 305, 1913 Ga. App. LEXIS 546

CourtCourt of Appeals of Georgia

DecidedFebruary 11, 1913

Docket4530

StatusPublished

Cited by1 cases

This text of 77 S.E. 108 (Lewis v. Harris) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Lewis v. Harris, 77 S.E. 108, 12 Ga. App. 305, 1913 Ga. App. LEXIS 546 (Ga. Ct. App. 1913).

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Opinion

Hill, C. J.

1. Towns and villages in this State incorporated by the superior courts under the provisions of the Political Code of 1895, §§ 685-710, especially under §§ 696, 700, 702, are authorized, through their mayor and council, to fix, assess and collect taxes on occupations, professions, businesses, and all taxable property located in said towns or villages, for the purpose of raising revenue for corporate purposes. Pearce v. Augusta, 37 Ga. 597; Burch v. Savannah, 42 Ga. 597; Johnston v. Macon, 62 Ga. 645.

2. The Town of Beach, in the county of Ware, was incorporated under the provisions of sections of the Political Code above cited, and the mayor and council of the town were authorized to adopt and enforce an ordinance providing for a license or tax to be paid by persons operating restaurants or selling fish in the town.

3. The plaintiff in error having been tried by municipal authority of the Town of Beach for a violation of the ordinance regulating the sale of fish and the keeping of restaurants, and sentenced, his custody by the marshal of the town, under such judgment rendered by the municipal court, was lawful, and there was no error in the refusal to discharge him under writ of habeas corpus. Judgment affirmed.

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Hill, C. J.

1. Towns and villages in this State incorporated by the superior courts under the provisions of the Political Code of 1895, §§ 685-710, especially under §§ 696, 700, 702, are authorized, through their mayor and council, to fix, assess and collect taxes on occupations, professions, businesses, and all taxable property located in said towns or villages, for the purpose of raising revenue for corporate purposes. Pearce v. Augusta, 37 Ga. 597; Burch v. Savannah, 42 Ga. 597; Johnston v. Macon, 62 Ga. 645.

2. The Town of Beach, in the county of Ware, was incorporated under the provisions of sections of the Political Code above cited, and the mayor and council of the town were authorized to adopt and enforce an ordinance providing for a license or tax to be paid by persons operating restaurants or selling fish in the town.

3. The plaintiff in error having been tried by municipal authority of the Town of Beach for a violation of the ordinance regulating the sale of fish and the keeping of restaurants, and sentenced, his custody by the marshal of the town, under such judgment rendered by the municipal court, was lawful, and there was no error in the refusal to discharge him under writ of habeas corpus. Judgment affirmed.

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Bluebook (online)

77 S.E. 108, 12 Ga. App. 305, 1913 Ga. App. LEXIS 546, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lewis-v-harris-gactapp-1913.

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