The City Council Of Augusta v. The Cent. R.R.

• Decision Date: 31 October 1886
• Citation: The City Council Of Augusta v. The Cent. R.R., 78 Ga. 119 (Ga. 1886)
• Parties: The City Council of Augusta . vs. The Central Railroad et al.
• Court: Georgia Supreme Court

78 Ga. 119

The City Council of Augusta . vs. The Central Railroad et al.

Supreme Court of the State of Georgia

OCTOBER TERM, 1886.

Tax. Railroads. Municipal Corporations. Before Judge Roney. Richmond Superior Court. October Term, 1886.

Reported in the decision.

John S. Davidson, for plaintiff in error.

J. C. C. Black; J. Ganahl, for defendants.

Blandford, Justice.

The defendants in error exhibited their bill against plaintiff in error to enjoin an execution issued by the city council, under an ordinance which purports to " fix the annual and specific taxes of the city of Augusta on business occupations and professions for the year 1886, and to provide for the collection of the same, " to-wit, " on all railroads, five hundred dollars, " which executions were issued against defendants in error. The bill was demurred to for want of equity by the city of Augusta. The demurrer was overruled by the court, and he granted the injunction. To this ruling the city of Augusta excepted, and error is assigned in overruling the demurrer to the bill.

The ordinance of the city, taxing railroads, is not a tax on business occupations. A railroad itself does not carryon any business occupation; it is merely property; it is not a person or an individual, so as to be an inhabitant or resident of the city of Augusta. If a railroad company, which is a corporation, should carry on a business in the city of Augusta, such as warehouseman, broker, drayage or commission business, etc., it would be liable to be taxed as any other person carrying on a like business. But if the railroad...