149 Ga. 330 | Ga. | 1919
The Western Union Telegraph Company brought suit in the superior court of Ben-Hill county) against the City of Fitzgerald and certain of its officers and agents, to enjoin the enforcement of an ordinance of the City of Fitzgerald imposing an occupation tax of $100 for the year 1917 upon the telegraph company. It was alleged that the tax imposed was unreasonable, excessive, discriminatory, and confiscatory. An interlocutory injunction was denied, and the plaintiff excepted.
The facts are not dispute!!. The plaintiff in error is the only electric telegraph company doing business in the City of Fitzgerald. It appears that the intrastate receipts of the telegraph company from the entire State of Georgia for the year 1917 amounted to
It further appears that the total local expenses of the Fitzgerald office on both intrastate and interstate business for the year 1917 was $2,902. The city contends that only 25.1 per cent, of this total amount is properly chargeable to the Fitzgerald office on account-of the intrastate business done at that office during the year 1917. In other words, it is the contention of the city, the defendant in error, that only the amount actually paid out at the Fitzgerald office for the local expenses should be taken into consideration; and that the proportionate expenses of maintaining the lines of telegraph wires reaching from that office to other offices in the State of Georgia, and the proportionate part of the expenses of, the management of the system in Georgia, should not be taken into considera
Judgment reversed.