45 Ga. App. 760 | Ga. Ct. App. | 1932
Under the authority of section 17 of the act approved August 29, 1929 (Ga. L. 1929, p. 103), known as the “general sales-tax act,” J. T. Knight & Son Incorporated brought suit in the superior court of Muscogee county, against K. C. Norman, tax-commissioner of the State of Georgia, to recover $157.69, which, it was alleged, was illegally exacted from the plaintiff by the defendant in a fax assessment against the plaintiff for taxes claimed due to the State under that act. From a consideration of the pleadings, the evidence, and the contentions of the parties the following appears.undisputed: the plaintiff, in his tax-return to the commissioner, listed an amount in taxes due as a wholesaler, jobber, or broker in the sum of $23.27, cbmputed at a rate of one mill upon specified gross receipts, and an amount in taxes due as a manufacturer, compounder, or producer, in the sum of $44.81, computed at a rate of one half mill upon specified gross receipts. This made a total of $68.08. The plaintiff contended that he was a whole-
Notwithstanding the plaintiff may have sold a few articles for mere accommodation at retail, such sales were not made as part of the plaintiff’s business. It is clear, therefore, that the plaintiff’s business was that of a wholesaler, and that it was not engaged in the business of selling at retail. These small retail transactions can be disposed of by the application of the maxim de minimis non curat lex. The Supreme Court of Georgia, in Georgia, Paper Stock Co. v. State Tax Board of Georgia, 174 Ga. 816 (164 S. E. 197), held that where one “was "engaged in purchasing raw material known as ‘waste paper, assorting, classifying, cleaning, and baling, and putting the same in condition for sale as “paper stock” and known to the trade as such,’” the business should be classified under section 8 of the act as a business in which commodities are prepared for sale, and was subject to a tax of only one half of one mill. The plaintiff’s business was taxable under sections 3 and 4 of the act, as a wholesaler preparing commodities for sale, and it is subject to a tax of only one mill as a wholesaler, and one half of one mill as one engaged in the business of preparing commodities for sale. Such business is not taxable under section 7 of the act providing for a tax of two mills upon a person engaged in a business not included in the preceding sections of the act. The verdict and judgment for the plaintiff were authorized.
Judgment affirmed.