37 Ga. 597 | Ga. | 1868
The question made by the record in this case is, Avhether Pearce, Wheless & Co., Avho are engaged in the city of Augusta, doing a factorage, commission, and ware-house business, are legally liable to pay the tax assessed by an ordinance of the City Council of Augusta, passed on the 31st day of March, 1867. The Ordinance of the City Council, imposes a' tax on the gross sales of cotton of tAventy-five cents on every hundred dollars; on every hundred dollars of commissions received by commission merchants and cotton factors, three dollars; on every hundred dollars of the gross amount of all sales of goods, wares, merchandize, and produce (except cotton) and receipts for storage, a tax of one dollar, payable quarterly.
By the Act of the General Assembly, passed in 1798, the City Council of Augusta, are vested “ivith full power, and authority, to make such assessments on the inhabitants of Augusta, or those Avho hold taxable property Avithin the same, for the safety, benefit, convenience, and advantage of the said city, as shall appear to them expedient.” Are the specific objects of taxation embraced in the Ordinance, taxable property, as recognized by the laws of this State? The Act of 9th of January, 1852, declaring Avhat shall be taxable property in this State, enumerates under the head of “ personal property ” amongst other things, “ all chattels, monej's, goods, Avares, and merchandize, capital invested in shipping