8 Ga. App. 744 | Ga. Ct. App. | 1911
Loh, the plaintiff in error, was found guilty of violating an ordinance of the City of Macon which imposes a tax
“A manufacturer of goods, which are legitimate subjects of commerce, who carries on his business of manufacturing in one State, can-send an agent into another State to solicit orders for the products of his manufactory, without paying to the latter State a tax for the privilege of thus trying to sell his goods.” Brennan v. Titusville, 153 H. S. 287 (14 Sup. Ct. 829, 38 L. ed. 719). And, of course, if a non-resident manufacturer can send an agent
The mere imposition of a license tax is not sufficient to support the inference that the tax was imposed for the purpose of regulation. There should be some provision for an inspection, supervision, or control of the traffic. Of course, if “near beer,” as understood by the city .council of Macon, is an intoxicating liquor, the ordinance would be nugatory, because the municipality has not the power to license the sale of intoxicating liquors since the passage of the general prohibition lawl For these reasons, we think the judge of the superior court erred in refusing to sanction the certiorari. The record shows that the ordinance in question sought to make this class of business pay a certain tax for the general revenues of the city without regard to matters of health, peace, or public morality. .“Whatever may be the reason given to justify, or the power invoked to sustain, the act of the State, if it is one which trenches directly upon that which, is within the exclusive jurisdiction of the national government, it can" not be sustained. The police power can not be set up to control the inhibitions of the Federal constitution or the powers of the United States created thereby.” Brennan v. City of Titusville, supra. See also Crutcher v. Kentucky, 141 U. S. 47 (11 Sup. Ct. 851, 35 L. ed. 649); Mugler v. Kansas, 123 U. S. 623 (8 Sup. Ct. 273, 31 L. ed. 205); Reid v. Colorado, 187 U. S. 137 (23 Sup. Ct. 92, 47 L. ed. 108)."
Judgment reversed.