Savannah v. Mayor

CourtSupreme Court of Georgia
Writing for the CourtSIMMONS
Citation37 S.E. 393,112 Ga. 164
Decision Date26 November 1900
PartiesSAVANNAH, T. & I. H. RY. OF SAVANNAH. v. MAYOR, ETC., OF SAVANNAH.

112 Ga. 164
37 S.E. 393

SAVANNAH, T. & I. H. RY. OF SAVANNAH.
v.
MAYOR, ETC., OF SAVANNAH.

Supreme Court of Georgia.

Nov. 26, 1900.


OCCUPATION TAX—USE OP CITY STREETS-LIABILITY OF STREET-CAR COMPANY.

The municipal authorities of the city of Savannah had power, under the charter of the city and the second proviso of section 2180 of the Civil Code, to levy and collect an occupation or business tax from street-railroad companies for the use and occupation of the city streets by their tracks and cars, when such companies' principal business was the transportation of passengers from points within the city limits to other like points, (a) The facts of this case differ from those of the case of City Council of Augusta v. Central Railroad, 78 Ga. 119.

(Syllabus by the Court.)

Error from superior court, Chatham county; R. Falligant, Judge.

Petition by the Savannah, Thunderbolt & Isle of Hope Railway of Savannah, Ga., against the mayor and aldermen of the city of Savannah. Judgment for defendants, and plaintiff brings error. Affirmed.

Barrow & Barrow and Jos. B. Cumming, for plaintiff in error.

Saml. B. Adams, for defendants in error.

SIMMONS, C. J. The municipal authorities of the city of Savannah, by a proper ordinance, levied a business or privilege tax upon street-railroad companies doing business within the limits of the city. The plaintiff below, being such a company, filed an equitable petition against the municipal authorities, alleging that the city had no power or authority to levy such taxes, and that the same were therefore illegal and void. Upon the hearing the judge refused the injunction, and the petitioner excepted.

The charter of the city of Savannah contains the following clause: "They [the municipal authorities] are also hereby vested with full power and authority to make such assessments and lay such taxes on the inhabitants of said city, * * * and those who transact or offer to transact business therein, as said corporate authorities may deem expedient for the safety, benefit, convenience and advantage of said city, and may enforce the payment of such assessments and taxes in such manner as said mayor and aldermen may prescribe." Code 1882, § 4847. This is about as broad a power as the English language can express to tax businesses and occupations. There can be no doubt of the intention of the legislature to confer this power, and there can be no doubt that the city authorities had the power to impose the tax here complained of, unless the decision in the case of City Council of Augusta v. Central Railroad, 78 Ga. 119, rules to the contrary. It is claimed by the plaintiff in error that as street railroads were, by the act of 1889 (Acts 1889, p. 36), put under the same tax act as steam and commercial railroads, they are brought within the construction put upon the tax act of 1874 in the Augusta Case. It is claimed that, under that case, the municipal authorities had no power to levy or collect an occupation tax upon street-railroad companies; that the charter of the city of Augusta contained substantially the same provisions as to the taxation of occupations as does that of the city of Savannah; and that, when this court decided that the municipal authorities of Augusta had no authority to levy a business tax upon the Central Railroad and the other two railroad companies involved in that case, the question was closed so far as concerns the right of the city to impose an occupation tax upon the railroad company. We do not agree with this contention. The opinion in the Augusta Case, which Is the decision of the court, shows...

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14 practice notes
  • Savannah v. Williams
    • United States
    • Supreme Court of Georgia
    • 17 Marzo 1903
    ...stations, etc., indicate that the Legislature was dealing with railroads other than street railroads. So, in Savannah Ry. v. Savannah, 112 Ga. 164, 37 S. E. 393, a street railway company doing a city business was held to be as much subject to city taxation as an omnibus company, though an o......
  • Derst Baking Co v. Mayor And Aldermen Of City Of Savannah, No. 10414.
    • United States
    • Supreme Court of Georgia
    • 10 Abril 1935
    ...the right to impose a license upon those using its streets for business purposes. Savannah, T. & I. H. Railway Co. v. Savannah, 112 Ga. 164, 37 S. E. 393. The city, in regulating the use of its streets for business purposes, can impose a reasonable tax if it sees fit, or can entirely pr......
  • Mayor v. Cooper
    • United States
    • Supreme Court of Georgia
    • 15 Diciembre 1908
    ...Savannah confers ample authority to Impose a business or occupation tax. Code 1882, § 4847; Savannah, etc., Ry. v. Mayor, etc., of Savh., 112 Ga. 164, 37 S. E. 393. A specific tax upon all agents and representatives of packing houses, and upon all agents and representatives of dealers in pa......
  • City of Savannah v. Cooper
    • United States
    • Supreme Court of Georgia
    • 15 Diciembre 1908
    ...Savannah confers ample authority to impose a business or occupation tax. Code 1882, § 4847; Savannah, etc., Ry. v. Mayor, etc., of Savh., 112 Ga. 164, 37 S.E. 393. A specific tax upon all agents and representatives of packing houses, and upon all agents and representatives of dealers in pac......
  • Request a trial to view additional results
14 cases
  • Savannah v. Williams
    • United States
    • Supreme Court of Georgia
    • 17 Marzo 1903
    ...stations, etc., indicate that the Legislature was dealing with railroads other than street railroads. So, in Savannah Ry. v. Savannah, 112 Ga. 164, 37 S. E. 393, a street railway company doing a city business was held to be as much subject to city taxation as an omnibus company, though an o......
  • Derst Baking Co v. Mayor And Aldermen Of City Of Savannah, No. 10414.
    • United States
    • Supreme Court of Georgia
    • 10 Abril 1935
    ...the right to impose a license upon those using its streets for business purposes. Savannah, T. & I. H. Railway Co. v. Savannah, 112 Ga. 164, 37 S. E. 393. The city, in regulating the use of its streets for business purposes, can impose a reasonable tax if it sees fit, or can entirely pr......
  • Mayor v. Cooper
    • United States
    • Supreme Court of Georgia
    • 15 Diciembre 1908
    ...Savannah confers ample authority to Impose a business or occupation tax. Code 1882, § 4847; Savannah, etc., Ry. v. Mayor, etc., of Savh., 112 Ga. 164, 37 S. E. 393. A specific tax upon all agents and representatives of packing houses, and upon all agents and representatives of dealers in pa......
  • City of Savannah v. Cooper
    • United States
    • Supreme Court of Georgia
    • 15 Diciembre 1908
    ...Savannah confers ample authority to impose a business or occupation tax. Code 1882, § 4847; Savannah, etc., Ry. v. Mayor, etc., of Savh., 112 Ga. 164, 37 S.E. 393. A specific tax upon all agents and representatives of packing houses, and upon all agents and representatives of dealers in pac......
  • Request a trial to view additional results

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