Armour Packing Co v. Mayor

• Decision Date: 02 April 1902
• Citation: 41 S.E. 237,115 Ga. 140
• Parties: ARMOUR PACKING CO. v. MAYOR, ETC., OF CITY OF SAVANNAH et al.
• Court: Georgia Supreme Court

41 S.E. 237

115 Ga. 140

ARMOUR PACKING CO.

v.MAYOR, ETC., OF CITY OF SAVANNAH et al.

Supreme Court of Georgia.

April 2, 1902.

TAXATION—GOODS OF TRADING CORPORATION.

When a trading corporation has a fixed and permanent place of business in the city of Savannah, at which it regularly sells goods for cash and on account, its property within the city, including its money and the solvent accounts due to it in the course of such business, is taxable by the municipal authorities of that city, although the chief office of the corporation is, by its charter, located in a state other than Georgia, and its principal place of business is situated in still another state of the Union. (Syllabus by the Court.)

Error from superior court, Chatham county; Pope Barrow, Judge.

Bill by the Armour Packing Company against the mayor and aldermen of the city of Savannah and others. Decree for defendants and plaintiff brings error. Affirmed.

O'Connor, O'Byrne & Hartridge, for plaintiff in error.

Saml. B. Adams, for defendants in error

FISH, J. The Armour Packing Company filed, in the superior court of Chatham county, its petition, praying for an order to restrain and enjoin the mayor and aldermen of the city of Savannah and Charles S. Hardee and Henry E. Dreeson, treasurer and marshal, respectively, of the city, from collecting certain tax fi. fas. issued against the petitioner and its property. Upon the hearing, his honor Judge Barrow refused to grant an interlocutory injunction, to which ruling petitioner excepted, upon the ground that the money and accounts sought to be taxed did not have a situs within the city of Savannah. In refusing the injunction, his honor passed the following order: "Armour Packing Company is a corporation, which is a citizen of the state of New Jersey, having been organized under the laws of that state. Its principal place of business, however, at present, is in Kansas City, Kansas, having been recently removed from Kansas City, Missouri, across the line, to another part of city which lies in the state of Kansas. It owns a piece of real estate in the city of Savannah, on which it does business in its own name through an agent. The business consists in the selling of bacon and other similar food products. The agent at the Savannah place of business sells the bacon to his customers in and around Savannah, delivers the goods, collects the money, and deposits it in the Savannah banks to the credit of his principal, Armour Packing Company. It is allowed to remain a few days there until it accumulates, and then is remitted to New York, which is another branch office of the Armour Packing Company. Money is also on deposit, belonging to the Armour Packing Company, in a Savannah bank, which is used for the purpose of paying the expenses of the Savannah office of the company. Some sales were on credit, and the amounts due appeared on the books, although the credits were short. The city assessors valued the cash and solvent accounts of the company, for the purposes of taxation, at $5,000, and attempted to collect the tax by levy, payment being refused by the company. The packing company insists that the money and accounts due to the Armour Packing Company in Savannah are not taxable by the city of Savannah, for the reason that they have their situs at the domicile of the owner, the packing company, and therefore, in contemplation of the law, are not situate at Savannah or elsewhere in the state of Georgia. It does not concern this decision to inquire where they are situated, if not here. The corporation is a citizen of New Jersey. Its principal place of business is in Kansas, and the money, when remitted from here, is sent to New York. The question is, has this company acquired such a residence in the city of Savannah, for the purposes of...