8 S.E.2d 385 | Ga. | 1940
That part of section 1 of the act approved February 16, 1938, entitled an act to provide for the levy of a maintenance tax for State purposes on motor-vehicles operated as a rolling-store (Ga. Laws, Ex. Sess. 1937-8, p. 180 et seq.), which provides that "any county may levy a license tax upon each rolling-store operating within the county levying the same a *96 license fee or tax not exceeding the tax prescribed by this bill for the State, it being the legislative intent that such counties may or may not levy such tax as herein provided at the discretion of the county authorities in each county," is void since it contains matter different from what is expressed in the title of the act.
The entire wording of the title to the act in question is as follows: "An act to provide for the levy of a maintenance tax for State purposes on motor-vehicles operated as a rolling-store; to define the terms `rolling-store' and `motor-vehicle' as used in this act; to prescribe the amount of tax to be levied on each and every rolling-store operated in this State; to provide that the tax levied by this act shall be in addition to all other taxes levied under existing laws; to require the State Revenue Commission to collect the tax levied by this act, and upon payment thereof to issue permits to the persons making payment of such tax; to provide for the enforcement of this act by the issuance of executions, and for defenses thereto; to provide that the operation of a rolling-store in any county of the State without paying the tax shall be a misdemeanor, and prescribe punishment therefor; to allocate and to appropriate the money arising from this tax to the Highway Department to be used for the purpose of constructing and maintaining the rural post-roads under their jurisdiction; to provide for certain exemptions; to repeal all conflicting laws; and for other purposes." *97
It will be observed that the word "county" is mentioned only once therein, "to provide that the operation of a rolling-store in any county of the State without paying the tax shall be a misdemeanor, and prescribe punishment therefor," the words "the tax" evidently referring to the "tax for State purposes" theretofore in the caption mentioned. What is there in the title that carries even a remote suggestion that the body of the act would provide that the county authorities might also levy a tax on rolling-stores in addition to the State tax with which the title deals? We are unable to find anything of the kind. The word "tax" is used both in the caption and in the body of the act, not "taxes." The caption plainly provides for the levy of a maintenance tax for State purposes; to require the State Revenue Commission to collect the same; to allocate and to appropriate the money arising from this tax to the Highway Department to be used for the construction and maintenance of rural post-roads under their jurisdiction; to provide for certain exemptions; to repeal conflicting laws; "and for other purposes." It is recognized that the phrase "and for other purposes" would authorize the inclusion in the act of matter germane to the general subject of the act. Mayor c. of Macon v. Hughes,
Judgment reversed. All the Justices concur.