Mystyle Hosiery Shops Inc v. Harrison, 7845.

• Decision Date: 11 November 1930
• Docket Number: No. 7845.,7845.
• Citation: 155 S.E. 765,171 Ga. 430
• Parties: MYSTYLE HOSIERY SHOPS, Inc. v. HARRISON, Comptroller General, et al.
• Court: Georgia Supreme Court

171 Ga. 430

155 S.E. 765

MYSTYLE HOSIERY SHOPS, Inc.

v.HARRISON, Comptroller General, et al.

No. 7845.

Supreme Court of Georgia.

Nov. 11, 1930.

Syllabus by Editorial Staff.

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

Action by the Mystyle Hoisery Shops, Inc., against W. B. Harrison, Comptroller General, and others. To review a judgment sustaining the general demurrer to the petition, plaintiff brings error.

Reversed.

Howell, Heyman & Bolding and Herman Heyman, all of Atlanta, for plaintiff in error.

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

Syllabus Opinion by the Court.

GILBERT, J.

The General Tax Act approved August 29, 1929 (Ga. Laws 1929, pp. 58, 71), paragraph 109, provides: "Under the police powers of this State, the business of conducting chain stores and/or a chain of stores, for the selling 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, [a] consisting of more than five stores, the sum of $50.00 for each store, [b] 'Chain of Stores' as used herein shall mean and include five or more stores, owned, operated, maintained, or controlled by the same firm, person, or corporation, in which goods, wares, or merchandise of any kind are sold at retail in the State of Georgia, [c] Provided that the provisions of this paragraph shall * * * apply to each and every chain of stores as herein defined." Mystyle Hosiery Shops, Inc., operates and maintains five retail stores in the state of Georgia. The sole question is whether such stores are taxable $50 each under the above-stated tax provisions. Held:

1. "'Statutes which impose restrictions upon trade or common occupations, and which levy an excise or tax upon them, must be construed strictly.' 'Statutes levying duties or taxes upon subjects or citizens are to be construed most strongly against the government, and in favor of their subjects or citizens, and their provisions are not to be extended, by implication, beyond the clear import of the language used.' 'Revenue laws are neither remedial statutes nor laws founded upon any permanent public policy, and are not, therefore, to be liberally construed; and hence, whenever there is a just doubt, that...