97 Ga. 114 | Ga. | 1895
These two actions were, by consent, consolidated and tried together as one case by the presiding judge without a jury. They were brought to recover amounts of money paid at different times by the plaintiff in error, for the purpose of preventing a sale of its goods under executions which had been issued for certain taxes alleged to be due the State of Georgia. The payments were made under protest, and the sewing-machine company insists that the law under which these taxes were levied is unconstitutional, (1) because in conflict with par. 1 of sec. 2 of art. 7 of the constitution of Georgia (Code, §5181),which provides that: “All taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws;” (2) because in conflict with clause 3 of sec. 8 of art. 1 of the constitution of the United States, familiarly known as the “interstate commerce clause”; and (3) because violative of the 14th amendment of that constitution, which forbids any State from denying to any person within its jurisdiction the' equal protection of the laws.
The particular language of the statute thus called in question is to be found in par. 17 of sec. 2. of the general tax act of 1886, and is in the following words: “Upon every sewing-machine company selling or dealing in sewing-
In Mayor and Aldermen of Savannah v. Weed, 84 Ga. 683, it was held flatly that the General Assembly could classify all subjects of taxation, exclusive of property, and tax all classes at a rate operating uniformly upon each of its members; and the conclusion reached by the court is well supported by the opinion delivered by the present Chief Justice. The rule as to the taxation of property is stated in Wells against the same municipality, in 87 Ga. 400, and recognized in Atlanta & Florida Railroad Co. v. Wright, Ib. 487. The question of the authority of the General Assembly to classify and tax business occupations was also involved in the case of Weaver v. The State, 89 Ga. 639,
The plaintiff contends that the tax is not uniform, because no tax is required of retailers of machines who- are not manufacturers. This contention, in view of what has already been said, cannot be sound; for, if the right to classify at all is conceded (and we have shown it must be), even an arbitrary classification would not, for that reason alone, be unconstitutional. But, as just intimated, we do not wish to be understood as saying that the classification made in this instance is arbitrary or unreasonable. It was not necessary to the legality or fairness of the tax that all retailers of machines should be included and required to pay the same amount. The General Assembly might well deem it in accord with a sound public policy to encourage the small dealer in his initial efforts to build up a business, by exempting him from a tax he could ill afford to pay, and taxing others in the same line of trade, but doing a business the volume of which warranted the additional burden of an occupation tax.
Whenever the small dealer by reason of success became a wholesaler, he would, of course, become liable to taxation as a member of the class to which he would then belong.
The most serious question for determination as to the constitutionality of the law in hand, in view of the “uniformity clause” above mentioned, is this: Is its lan
The general tax act of 1890 with reference to the sewing-machine business is quite similar to that of 1886 on this subject, except that the language employed in the act of 1890 expressly includes within the class of persons subject to the tax “all wholesale and retail dealers in sewing-machines, selling machines manufactured,” etc. In the case of Weaver v. The State, supra, that act was attacked as being in conflict with the Federal constitution, “because it is an attempt to discriminate against the productions of other States,” concerning which this court said: “The tax is imposed upon the business of selling or dealing in sewing-machines in this State, irrespective of the State or country in which the machines are manufactured;” and accordingly held that the act was not unconstitutional in the respect indicated, citing Singer Manufacturing Co. v. Wright, comptroller-general, 33 Fed. Rep. 124, where the same question now in controversy under our tax act of 1886 was involved.
In concluding our discussion as to the.paragraph of that act upon the construction and constitutionality of which the present case turns, we need only add, that if it is not in