96 Ga. 23 | Ga. | 1895
The facts are sufficiently stated in the official report.
It will be observed that at the time the plaintiff' in error obtained its several licenses as a dealer in builders’ supplies, etc., as a contractor or builder and as a dealer in lumber, under and by virtue of which it seeks to exempt the agencies employed by it in the conduct of that business from further taxation, there was then of force in the city of Macon an ordinance imposing a specific license-tax of fifty dollars per annum upon each two-horse wagon used, — among various other specified purposes, — for the delivery of oil, or any other article or articles, packages, or for the delivery of goods sold by grocers or other merchants. It exempted from this specific tax such vehicles as were used by private individuals for private use only, not hauling or delivering for others, and was laid upon every wagon hauling brick, cut wood or coal, or any manufactured article for the purpose of selling the same or shipping by any of the railroads. So it will be observed that each of the several wagons, for the running of which, without license, the plaintiff' in error was tried in the recorder’s court, was, according to the testimony in the case, engaged in the
Let the judgment of the court below be Affirmed.