F. W. Woolworth Co v. Harrison, 7818.

Decision Date12 February 1931
Docket NumberNo. 7818.,7818.
PartiesF. W. WOOLWORTH CO. et al. v. HARRISON, Comptroller General, et al.
CourtGeorgia Supreme Court

Syllabus by Editorial Staff.

HINES, J., dissenting.

Error from Superior Court, Fulton County; Edgar E. Pomeroy, Judge.

Petition by the F. W. Woolworth Company and others against W. B. Harrison, Comptroller General, and others. Judgment for defendants, and plaintiffs bring error.

Reversed.

Davies, Auerbach & Cornell, Sullivan & Cromwell, Edw. H. Green, Gwinn & Pell, and Harmon E. Cutler, all of New York City, Alston, Alston, Foster & Moise, Bryan & Middlebrooks, W. Colquitt Carter, Dorsey & Shelton, Branch & Howard, J. Lon Duckworth, Jones, Evins, Powers & Jones, H. C. Holbrook, McElreath & Scott, Herman Heyman, Harold Hirsch, Marion Smith, W. O. Wilson, Howell, Heyman & Bolding, Watklns, Asbill & Watkins, and D. F. Black, all of Atlanta, and Lederer, Livingston, Kahn & Adler, of Chicago, 111., for plaintiffs in error.

Geo. M. Napier, Atty. Gen., T. R. Gress, Asst. Atty. Gen., Robt. B. Troutman, Robt. S. Sams, and Frank Carter, all of Atlanta, and J. P. Wilhoit, of Warrenton, for defendants in error.

Syllabus Opinion by the Court.

PER CURIAM.

The tax act of 1929 (Ga. Laws 1929, p. 71, par. 109) provides: "Under the police powers of this State, the business of conducting chain stores and/or a chain of stores, for theselling of any kind of merchandise, hereby is classified as a business tending to foster monopoly; and there is hereby levied upon each and every such person, firm, or corporation, owning, operating, maintaining, or controlling a chain of stores, consisting of more than five stores, the sum of $50.00 for each store." Petitioners, alleging that the defendants are undertaking, under authority of said act to collect the tax of $50 on each and every store operated by petitioners, contend that the said act is unconstitutional and void, because in conflict with designated sections of the state and federal Constitutions. The petition was attacked by demurrer, and the exception is to the sustaining of the demurrer. Held:

1. Under the uniform practice, the demurrer admits all allegations properly pleaded. The petition alleges that the state is seeking to collect the tax on each and every store, which, considered in connection with the language of the act, is construed to mean the levy of the tax on all of the stores of petitioners, and not merely those in excess of five.

2. Under the above construction, the...

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5 cases
  • Great Atlantic & Pacific Tea Co. v. Kentucky Tax Com'n
    • United States
    • Kentucky Court of Appeals
    • March 21, 1939
    ... ... Court of Georgia in F. W. Woolworth Company v ... Harrison, 172 Ga. 179, 156 S.E. 904, and Harrison v ... National Biscuit ... ...
  • Great A. & P. Tea Co. v. Kentucky Tax Com'n.
    • United States
    • United States State Supreme Court — District of Kentucky
    • March 21, 1939
    ...store in a chain consisting of more than five stores, was declared invalid by the Supreme Court of Georgia in F.W. Woolworth Company v. Harrison, 172 Ga. 179, 156 S.E. 904, and Harrison v. National Biscuit Company, 172 Ga. 285, 157 S.E. 666. In City of Douglas v. South Georgia Grocery Compa......
  • Atlanta Laundries Inc v. Harrison, 8516.
    • United States
    • Georgia Supreme Court
    • February 18, 1932
  • Atlanta Laundries, Inc. v. Harrison
    • United States
    • Georgia Supreme Court
    • February 18, 1932
    ... ... 687, 75 S.E. 982. Nor does the provision in the tax act ... now under consideration fall within the reasons given in the ... case of Woolworth v. Harrison, 172 Ga. 179, 156 S.E ... 904, for holding that the tax imposed upon chain stores was ... unconstitutional ...          5 ... ...
  • Request a trial to view additional results

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