Livingston v. The City Council Of Albany
| Decision Date | 30 June 1870 |
| Citation | 41 Ga. 22 |
| Parties | WILLIAM LIVINGSTON, plaintiff in error. v. THE CITY COUNCIL OF ALBANY, defendant in error. |
| Court | Georgia Supreme Court |
Tax. Municipal Corporation. Constitutional law. Before Judge Clarke. Dougherty Superior Court. December term, 1869.
*In October, 1869, a fi. fa. was issued against Livingston, in favor of said city, for $282 00 for "his city tax" of that year, and $93 00 costs, and was levied upon hisproperty. He filed his oath that the fi. fa. was proceeding illegally, because the City Council had no right to levy said tax, because it was a special tax and not ad valorem. It was stated in the bill of exceptions, though not apparent on said papers, that said tax was for one dollar per capita upon horses sold by Livingston in Albany during 1869, and that this tax was levied under an Ordinance of the city, quoted in the opinion. The illegality being overruled by the Mayor and Council, Livingston appealed to Judge Clarke for a certiorari, to correct their holding, on said grounds.
He refused to grant the certiorari, and that is assigned as error.
James Armstrong, (by brief,) for plaintiff in error.
No appearance for defendant.
By the Court—Brown, C. J., delivering the opinion.
The Act of 1858, amendatory of the charter of the city of Albany, authorized the Mayor and Council to levy such taxes as may be necessary for the support of said City government, and in such a way, as shall be deemed by them to operate most equally on all the citizens and property within the corporate limits of said city. An Ordinance of the city declares "that the sum of one dollar be imposed on each and every horse or mule offered and sold within the city by or belonging to horse or mule drovers." The 27th Section of the first Article of the new Constitution of the State provides that "taxation on property shall be ad valorem only, and uniform on all species of property taxed."
We hold that the Statute of 1858 must yield to this provision of the Constitution, and must not be construed to confer upon the city authorities any power of taxation not possessed by the General Assembly over the property of the State. A tax upon the sale of horses or mules, or upon horses or mules sold, is a tax on property; and the Legislature *has power to impose or authorize the authorities of a city to impose a tax upon all such sales made by drovers, as they are a distinct class of traders, engaged in a distinct business or trade. But it must be imposed...
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