Gunby v. Yates, 19992
| Court | Supreme Court of Georgia |
| Writing for the Court | ALMAND |
| Citation | 102 S.E.2d 548,214 Ga. 17 |
| Parties | Eugene GUNBY et al., Commissioners, v. Harold YATES, Ordinary. |
| Docket Number | No. 19992,19992 |
| Decision Date | 07 March 1958 |
Page 548
v.
Harold YATES, Ordinary.
Page 549
Syllabus by the Court.
Section 8 of the act of 1953 (Ga.L.1953, Nov.-Dec.Sess., p. 362) as amended by the act of 1955 (Ga.L.1955, p. 645), which provides that county ordinaries on the sale of each marriage license shall charge and collect from the purchaser of such license, in addition to the fees now prescribed by law for the services, the sum of $1, and shall remit such sum to the board administering the Ordinaries' Retirement Fund for its use in paying retirement benefits and the cost of administration, violates the provisions of paragraph 1, section 2, article 7 of the Constitution of Georgia (Code, Ann.Supp., § 2-5501), in that such assessment on each marriage license sold is a tax, and the General Assembly is not authorized by the Constitution of this State to levy a tax for the purpose of paying benefits to retired ordinaries.
Adams & McDonald, C. Ernest McDonald, Dalton, for plaintiff in error.
Joe B. Tucker, Ringgold, R. Carter Pittman, Pittman, Kinney & Pope, Dalton, for defendant in error.
ALMAND, Justice.
The judgment under review is one sustaining general demurrers to a petition for the writ of mandamus absolute.
By an act of 1953, Code § 24-1701a et seq., the General Assembly of Georgia provided a system of retirement benefits for county ordinaries, wherein a board, to be
Page 550
known as The Commissioners of the Ordinaries Retirement Fund of Georgia, was appointed, consisting of the Governor of Georgia, the Attorney-General of Georgia, and three ordinaries, such board being vested with the control of all funds received and disbursed. To be eligible to participate upon his retirement at the age of 60, an ordinary was required to pay into the retirement fund monthly 5 percent of the net amount he had received for his official services as ordinary. Ga.L.1953 (Nov.-Dec.Sess.), p. 362. The act created the position of secretary-treasurer for the board and authorized and directed the State Auditor to make an annual audit of the acts of the board and report the same to the legislature. Section 8 of the act as [214 Ga. 18] amended provides: 'The sum of $1 for each marriage license sold in each county of this State shall be paid to the board. This amount shall be deducted from the cost of marriage licenses by each ordinary and retained by him. * * * The sums remitted to the board under this paragraph shall be used for the purpose of paying retirement benefits herein provided for and the cost of administration incurred by the board: Provided, however, the sum of $1 as provided herein shall be in addition to the fees now prescribed for such services.' (Italics ours.) Ga.L.1955, p. 645 (Code, Ann.Supp., § 24-1708a). Eugene Gunby and...To continue reading
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Bellsouth Telecomms., LLC v. Cobb Cnty., S17G2011
...revenue to be used for public or governmental purposes, and not as payment for a special privilege or a service rendered." Gunby v. Yates, 214 Ga. 17, 19, 102 S.E.2d 548 (1958) ; see also McLeod v. Columbia County, 278 Ga. 242, 244 (2), 599 S.E.2d 152 (2004) ("A charge is generally not a ta......
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Leggett v. Missouri State Life Ins. Co., Nos. 46686
...or a special service rendered. City of St. Louis v. Grafeman Dairy Co., 190 Mo. 492, 89 S.W. 617, 1 L.R.A.,N.S., 936; Gunby v. Yates, 214 Ga. 17, 102 S.E.2d 548; United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477; Morgan's Louisiana & T. R. & S. S. Co. v. Board of Health, 118 U......
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Johnsen v. Collins, Civ. A. No. 493-225.
...& Reg. at XXX-XX-XX.04. The Court is satisfied that the fee is a tax for purposes of constitutional analysis. See generally Gunby v. Yates, 214 Ga. 17, 19, 102 S.E.2d 548 (1958) ("A fee is a charge fixed by law as compensation for a public officer, while a tax is a forced contribution to th......
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National Cable Television Ass'n, Inc. v. F. C. C., Nos. 75-1053 and 75-1132
...at ----, 554 F.2d at 1105-1109. 42 Stewart v. Verde River Irrigation & Power District, 49 Ariz. 531, 68 P.2d 329 (1937); Gunby v. Yates, 214 Ga. 17, 102 S.E.2d 548 (1958); Dickson v. Jefferson County Board of Education, 311 Ky. 781, 225 S.W.2d 672 (1949); Leggett v. Missouri State Life Insu......
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Bellsouth Telecomms., LLC v. Cobb Cnty., S17G2011
...to be used for public or governmental purposes, and not as payment for a special privilege or a service rendered." Gunby v. Yates, 214 Ga. 17, 19, 102 S.E.2d 548 (1958) ; see also McLeod v. Columbia County, 278 Ga. 242, 244 (2), 599 S.E.2d 152 (2004) ("A charge is generally not a ......
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Leggett v. Missouri State Life Ins. Co., Nos. 46686
...or a special service rendered. City of St. Louis v. Grafeman Dairy Co., 190 Mo. 492, 89 S.W. 617, 1 L.R.A.,N.S., 936; Gunby v. Yates, 214 Ga. 17, 102 S.E.2d 548; United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477; Morgan's Louisiana & T. R. & S. S. Co. v. Board of Healt......
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National Cable Television Ass'n, Inc. v. F. C. C., Nos. 75-1053 and 75-1132
...----, 554 F.2d at 1105-1109. 42 Stewart v. Verde River Irrigation & Power District, 49 Ariz. 531, 68 P.2d 329 (1937); Gunby v. Yates, 214 Ga. 17, 102 S.E.2d 548 (1958); Dickson v. Jefferson County Board of Education, 311 Ky. 781, 225 S.W.2d 672 (1949); Leggett v. Missouri State Life Ins......
-
Johnsen v. Collins, Civ. A. No. 493-225.
...Reg. at XXX-XX-XX.04. The Court is satisfied that the fee is a tax for purposes of constitutional analysis. See generally Gunby v. Yates, 214 Ga. 17, 19, 102 S.E.2d 548 (1958) ("A fee is a charge fixed by law as compensation for a public officer, while a tax is a forced contribution to......