118 Ga. 58 | Ga. | 1903
Error is assigned on the judgment of the judge-of the superior court of Chatham county, overruling a certiorari to the recorder’s court of the City of Savannah. From the record it appears that the plaintiff in error was by the recorder found guilty of a violation of a city ordinance which is as follows: “Attorneys at law who advertise money to lend or in any other way engage in the business of money-lending, whether for clients or not, shall pay a tax of $ 75.00.” One of the contentions of the accused, before the recorder and in the superior court, was that the ordinance was unconstitutional and invalid, in that it was violative of paragraph 1 of section 2 of article 7 of the constitution of Georgia, which provides that “ all taxation shall be uniform upon the same class of subjects.” The right of an attorney at law to practice his profession does not include the right to engage in another and independent business. If an attorney at law engages in the business of lending money, he is as much subject to taxation on such business as are other money-lenders who are not attorneys; and it may be-competent for the Mayor and Aldermen of the City of Savannah to treat the advertising of money to lend as an offer to transact the business of money-lending, and to impose a tax on those who advertise money to lend or otherwise engage in the business of money-lending. Conceding that this is true and that the city authorities had this power, the ordinance under discussion is still illegal, for it does not use the power in a lawful manner. That the requirement of our constitution as to uniformity of taxation upon the same class of subjects refers to such a tax as this, see Mayor of Savannah v. Weed, 84 Ga. 683, 685. While an attorney at law who en-ages in a business not a part of his profession may be subject to a tax imposed upon all engaged in such business, he can not be taxed on such business merely because he is an attorney, and without taxing all others engaged in that business. A uniform tax might be imposed upon all money-lenders, and an attorney at law would be subject thereto; but attorneys who lend money can not be so taxed when other money-lenders are not. This court has repeatedly held that this kind of tax must be uniform upon all busi
Judgment reversed.