26 S.E.2d 359 (Ga. 1943), 14523, Washington Nat. Ins. Co. v. Mayor and Aldermen of Savannah

Docket Nº:14523.
Citation:26 S.E.2d 359, 196 Ga. 126
Opinion Judge:REID, Chief Justice.
Party Name:WASHINGTON NAT. INS. CO. v. MAYOR, ETC., OF SAVANNAH.
Attorney:Washington National Insurance Company filed its petition in equity against the mayor and aldermen of the City of Savannah seeking injunction against the enforcement of certain executions which had been issued by the defendant municipality against the insurance company. This course was taken becau...
Case Date:June 10, 1943
Court:Supreme Court of Georgia
 
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Page 359

26 S.E.2d 359 (Ga. 1943)

196 Ga. 126

WASHINGTON NAT. INS. CO.

v.

MAYOR, ETC., OF SAVANNAH.

No. 14523.

Supreme Court of Georgia

June 10, 1943

Washington National Insurance Company filed its petition in equity against the mayor and aldermen of the City of Savannah seeking injunction against the enforcement of certain executions which had been issued by the defendant municipality against the insurance company. This course was taken because, as contended, the plaintiff had no adequate remedy at law since there was no provision in the defendant's municipal charter whereby an affidavit of illegality may be filed in defense to the executions. The executions had been issued against the plaintiff insurance company for several different years in

Page 360

pursuance of a municipal ordinance providing for a license or occupational tax upon various businesses, a pertinent part [196 Ga. 127] of which is as follows: "Insurance Companies. Every life and health and accident insurance company or association doing business, whether directly or through an agency, or through a broker, or subagent, one hundred and fifty dollars ($150) for each and every agency or broker or subagent." The validity of the ordinance is not attacked by the plaintiff, but it is contended that it has duly paid its license or occupational tax levied by this ordinance for each of the years that it has done business in the City of Savannah. The defendant by its answer admitted that plaintiff had paid for each year it had done business in the city one such license or occupational tax but further contended that it was liable for each of the years involved for an additional $150 tax or license fee for the reason that, as substantially stated, the plaintiff company did business in the city through two separate and distinct agencies. Upon interlocutory hearing the judge heard evidence which on the controlling question is not in any substantial dispute. The facts are largely agreed to and any controversy in respect to them exists only in the conclusions which might be drawn from what is admitted to be true. The evidence and admissions make substantially the following case: The plaintiff, a non-resident insurance company with its home office in Chicago, Illinois, has been for some years doing a general life and industrial insurance business in the City of Savannah, and about 1931 acquired by purchase "all of the monthly premium sick and accident business from the American National" [insurance company?]. Under the record it appears that plaintiff thereafter...

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