Brown v. The State Of Ga.

• Decision Date: 28 February 1884
• Citation: 73 Ga. 38
• Parties: Brown. vs. The State of Georgia.
• Court: Georgia Supreme Court

73 Ga. 38

Brown. vs. The State of Georgia.

Supreme Court of the State of Georgia

FEBRUARY TERM, 1884.

Constitutional Law. Laws. Criminal Law. Before Judge Hutchins. Gwinnett Superior Court. September Adjourned Term, 1883.

Reported in the decision.

Black & Albert, for plaintiff in error.

A. L. Mitchell, solicitor general, by Harrison & Peeplrs, for the state.

Hall, Justice.

The defendant, who was a registered liquor dealer, was indicted, tried and convicted for selling liquor, after being so registered, and before paying the specific tax required by law. This indictment was framed in pursuance of the act of the general assembly, approved September 15, 1881, entitled "an act to provide for the collection of the special taxes imposed by law on dealers in spirituous or malt liquors, or intoxicating bitters, and for others purposes." Acts 1880-1, p. 42; Code, §809 (g), (h).

1.It is insisted that the act, in so far as it authorizes this prosecution, is in conflict with art. 3, sec. 7, par. 8, of the constitution of the state, code, §5067, in two respects: first, that it contains matter different from what is expressed in its title, and secondly, that it refers to more than one subject-matter. It is manifest, from a consideration of the various provisions of the act, that it has but a single purpose. Its sole object is to provide remedies for the collection of the tax mentioned in its title. It is true that its details are elaborate and minute, but there is nothing in them different from what its title expresses. The indictment for which it provides is only a means to the end for which it was passed. The views of this court, upon both these questions have been recently expressed in the case of Howell vs. The State, 71 Ga., 224, and to that case we refer as decisive upon these points.

2. It is urged further, that it violates art. 7, sec. 2 par. 1, of the constitution, Code, §5181, in that it is a special law relating to taxation, which is thereby required to be levied and collected under general laws. The former clause of this paragraph requires all taxation to be uniform upon the same class of subjects, and should be construed in connection with the above requirement, as should also art. 8, sec. 3, par. 1, of the constitution, Code, §5206, which expressly authorizes the assessment of a special tax by the general assembly upon the sale ofspirituous and malt liquors, for the support of common schools. Taken together, these clauses of the constitution fully vindicate this wise and salutary legislation, and render unnecessary further suggestion or argument upon the subject.

3.Again, it is contended that this is a special law upon a subject which has been provided for by an existing general law, and is therefore repugnant to art.], sec. 4, par. 1, of the constitution, Code, §5027. This...