19 S.E.2d 183 | Ga. Ct. App. | 1942
1. The manufacture of ice cream from milk supplied by its members is one of the authorized powers of a cooperative marketing association organized under the act of 1921, page 139, Code § 65-201 et seq.
2. A cooperative marketing association organized under the foregoing provisions of the law is exempt from payment of the occupation tax levied upon the manufacturers of ice cream by the act of 1935, page 36, § 57; Code, § 92-1002.
The affidavit of illegality alleged that the defendant is a corporation, commonly known as a cooperative marketing association, chartered under the cooperative marketing act of 1921, Code § 65-201 et seq., Ga. Laws, 1921, p. 139, and that it was exempt from the payment of the occupation tax required by the act of 1935, p. 36, now included in Code § 92-1002. It alleged that it had paid the license fee required by the act of 1921 for the year 1937 and all subsequent years. There is no constitutional question raised, so the only question for determination is what the legislature meant by the following language: "Each association organized hereunder shall pay an annual license fee of $10, but shall be exempt from all franchise or license taxes" (Code § 65-225); and whether the manufacture of ice cream is one of the authorized functions of the defendant in this case.
1. The Code, § 65-213, provides among other things: "(a) To engage in any activity in connection with the marketing, selling, harvesting, preserving, drying, processing, canning, packing, storing, handling, ginning or utilizing of any agricultural products produced or delivered to it by its members; or the manufacturing or marketing of the byproducts thereof; or in connection with the purchase, hiring, or use by its members of supplies, machinery or equipment; or in the financing of any such activities; or in any one or more of the activities specified in this section. The association, however, may handle and deal in the agricultural products of nonmembers equal in value to, but not greater in value than, that handled by it for members. . . (h) To do everything necessary, suitable or proper for the accomplishment of any one of the purposes or the attainment of any of the objects herein enumerated; or conducive to or expedient for the interest or benefit of the association; and to contract accordingly; and to exercise and possess all powers, rights and privileges necessary or incidental to the purposes for which the association is organized or to the activities in which it is engaged; and in addition, any other rights, powers and privileges granted by the laws of this State to ordinary corporations, except such as are inconsistent with express provisions of this law; and to do any such thing anywhere." Under the above authority it seems that the defendant is within its charter powers in the manufacture of ice cream from milk delivered to it by its members. *698
2. What is meant by "all franchise or license taxes" in the Code, § 65-225? Is "franchise" to be construed to mean the same as "license," or is "license" to be construed to mean the same as "franchise"? Of course, if the words are not used as synonyms, and the "or" is construed to mean "and," clearly the defendant is exempt from the payment of the license tax, which is the same as an occupation tax, as herein used. City of Waycross v. Bell,
Judgment affirmed. Stephens, P. J., concurs. Sutton, J.,concurs in the judgment. *699