59 Ga. 805 | Ga. | 1877
The complainants number not much less than two hundred persons. They describe themselves as “ merchants and dealers in malt, vinous, or spirituous liquors, and intoxicating bitters, and other articles of like character, in the city of Savannah.” They pray for an injunction against the tax collector of Chatham county, to restrain him from collecting from them a tax imposed in 1876 (pam. acts, p. 136) “ upon all dealers in patent or intoxicating bitters, brandy fruit, or other articles of like character, the sum of twenty-five dollars .for each place of business where such articles are sold;” and in 1877, (pamph. acts, p. 122), “ upon all dealers in intoxicating bitters, or other articles of like character, the sum of twenty-five dollars for each place of business where such articles are sold,” and “upon every dealer in spirituous or malt liquors, twenty-five dollars.” What they allege as to the action of the tax collector is substantially this: “that he is about to levy on-their property to recover the sum of seventy-five dollars from each of them, which he claims to be due, one-third under the former, and two-thirds under the latter act; that he regards and consid
(Major) — The tax on practicing lawyers is ten dollars each. (Minor) — You are a practicing lawyer. (Conclusion) — Therefore, you are taxed ten dollars.
What I have suggested as the result of principle, may not be so universal as to embrace all possible cases. Some cases heretofore decided by this court are, perhaps, not within the principle. Others may arise to which it cannot be applied with absolute strictness.. Nevertheless, it will generally serve as a guide ; and it does so in the case now before us.
You are a dealer, not only in spirituous or malt liquors, but in intoxicating bitters also. Therefore, you are taxed by the two acts seventy five dollars. The bill, though it distinctly describes the complainants as dealers in intoxicating bitters, ás well as in spirituous liquors, etc., assails both of the premises. It explains the manner of dealing in bitters, and, on account of that special manner, insists that the complainants are not to be classed as dealers in intoxicating bitters for the purpose of taxation. Whether or not
The chancellor committed no error in denying the injunction prayed for. The dismissal of the bill is also complained of, but that part of the chancellor’s judgment is not now regularly before us. We may say, however, that we think it correct.
Cited by counsel for complainants: (Judicial interference)
Cited by the attorney general and Mr. Falligant : (Judicial interference), 51 Ga., 252; 42 Ib., 424; 20 Am. R., 654, 655, and the cases referred to in the first division of this opinion ; (tax and taxing power), Bouv. Law Dic., “Tax;” Cooley Tax., 21; 8 Wall., 538, 548; 4 McLean, 25; 2 Peters, 449, 466; 9 Ga., 341, 352; 54 Ib, 645 ; 4 Wheat., 316, 428, 429; 4 Peters, 514, 563; 11 Ib., 420; 53 Ga., 588; (license — dealers in Savannah), Bouv. Law Dic., “ License;” 42 Ga., 596; 50 Ib., 530; 5 Ib., 447; 29 Ib., 334; 32 Ib., 214; 20 Am. R., 663; 1 Humph., 156; 23 Grattan, 464; 46 Penn. St., 31; 42 Miss., 472; 33 N. J., 363; 49 Ga., 195 ; (tax constitutional), Id; 42 Ib., 596 ; 50 Ib., 530 ; 52 Ib., 269 ; 20 Am. R., 654, 655 ; (equity — remedy), 2 Otto, 614 ; 20 Am. R., supra.
Judgment affirmed.