62 Ga. 645 | Ga. | 1879
So in another case of this same city vs. The Macon Savings Bank, 60 Ga., 133, we held that the city might tax the business of that bank, though it had already taxed its capital as property, which is precisely the point here.
In the first case it could not tax the business of the National Bank because it was chartered by Congress, and the government of the United States used its business for their fiscal operations or could use it, and any interference by state taxation might, if allowed at all, amount to prohibition — by making the tax so high as to be prohibitory. In the last case, the bank was a state institution, the creature of its will, and its business could be taxed unless there was some provisions in its charter which prohibited the tax; and citing the charter, or grant of power to tax in the city, from acts of 1871-2, par. 14, we held that it covered “ any profession, trade or calling, or business of any nature whatever.” Indeed, such is the language of the grant itself. The limitation of one per cent, on property taxation was then considered in that case, and then determined. See, also, cited by plaintiff in error, 42 Ga., 596; 49 Ga., 135; 50 Ga., 530; 52 Ga., 251; 53 Ga., 410, 616; 54 Ga., 645; 55 Ga., 678. Cooly on Tax., 384, 389. Burroughs on Tax., 146, 147, 152, 154, 390.
Nor do we think that the subsequent acts amendatory of this power to tax, granted by the act of 1871 before
It is true that the clause cited in words applies to property, but in sense and spirit we think it covers a business-tax scaled by the amount or value of the business transacted.
It is a very delicate and dangerous thing to stop the wheels of government, either state or municipal; it tends to throw things into confusion and anarchy; and courts are slow to interfere. But the taxing power is a great power, and shoiüd be as sparingly exercised as possible. Much must be left to the discretion of those elected by the people to levy taxes. The ballot-box will ordinarily furnish a remedy before great harm is done in cases of abuse. From the record in this case it does not seem that more tax is imposed than is necessary to pay the debts falling due and to
Judgment reversed with instructions.