140 Ga. 202 | Ga. | 1913
Code § 983, being that part of the tax act which is attacked as unconstitutional, refers to the subject of dealing in certain commodities “referred to in the preceding section.” The things so referred to are “any beverage or drink or liquor in imitation of or intended as a substitute for beer, ale, or wine or whisky, or other alcoholic, spirituous, or malt liquors.” “The preceding section” makes it mandatory for persons manufacturing such commodities in this State to obtain, from the ordinary of the •county where the business is carried on, a license at a cost of one
In its arrangement the language is somewhat confusing;' but properly construed, section 983 requires a business tax of one thousand dollars on every person who maintains a place of business in this State where beverages, drinks, or liquors in imitation of or intended as a substitute for beer, ale, wine or whisky, or other alcoholic, spirituous, or malt liquors “are kept for sale or distribution or are sold in wholesale quantities.” The tax is on the business, and applies more definitely to the place of business. If one person maintains but one place of business, he pays one tax; if he maintains more, he is required to pay a correspondingly greater number of taxes. That a person 'maintaining such a place of business might own the goods which are kept or sold, or might
Omitting the part of section 7 (§ 983) which is held to be unconstitutional, the rest of the act left standing is not violative of any of the constitutional provisions specified in succeeding questions propounded by the Court of Appeals, and it is unnecessary to decide whether section 7 would violate them if the omitted parts had not been eliminated from the act.