Williams v. Hirsch, 18904

Decision Date15 March 1955
Docket NumberNo. 18904,18904
Citation87 S.E.2d 70,211 Ga. 534
PartiesT. V. WILLIAMS, Commissioner of Revenue, v. Tillie HIRSCH, Executrix.
CourtGeorgia Supreme Court

Eugene Cook, Atty, Gen., Frank Twitty, Deputy Asst. Atty. Gen., H. Grady Almand, Jr., Asst. Atty. Gen., Joel J. Fryer, Atlanta, for plaintiff in error.

Hewlett, Dennis, Bowden & Barton, Albert E. Mayer, Atlanta, for defendant in error.

Syllabus Opinion by the Court

CANDLER, Justice.

Mrs. J. N. Hirsch, as executrix of the estate of J. N. Hirsch, deceased, d/d/a J. N. Hirsch, pursuant to the provisions of Chapter 92-22 of the Code of 1933, applied for and obtained a license from the State Revenue Commissioner of Georgia to sell cigars and cigarettes at wholesale. On October 10, 1953, the State Revenue Commissioner notified her to show cause on a specified date and at a designated place why her license should not be revoked for selling cigarettes at wholesale for a price less than that fixed by the Unfair Cigarette Sales Act of 1949, Ga.L.1949, p. 695. She responded to the notice and alleged that she had committed no act for which her license could be legally revoked, and that the price-fixing provision of the Unfair Cigarette Sales Act of 1949 is null and void because it offends article 1, section 1, paragraph 3 of the Georgia Constitution of 1945, which provides that 'No person shall be deprived of life, liberty, or property, except by due process of law.' She also attacked the constitutionality of the act on several other specified grounds. After a hearing, Honorable W. Vaughn Rice, as Deputy State Revenue Commissioner, revoked her license for a specified time and thereafter if she violated the price-fixing provision of the Unfair Cigarette Sales Act of 1949. He stayed execution of his order pending a final judicial determination of its validity and that constitutionality of the Unfair Cigarette Sales Act of 1949, provided an appeal from his order was made within 15 days from the date thereof. In his second 'Conclusions of Law,' the Deputy State Revenue Commissioner said: 'Each and every attack on the constitutionality of the Unfair Cigarette Sales Act is without merit and is hereby overruled.' Within the time allowed by law, the respondent appealed to the Superior Court of Fulton County. By consent the appeal was heard by the court without the intervention of a jury and on stipulated facts. In the stipulation, the respondent admitted that she had offered for sale and sold cigarettes at...

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7 cases
  • Simonetti, Inc. v. State ex rel. Gallion, 6 Div. 415
    • United States
    • Alabama Supreme Court
    • 29 Junio 1961
    ... ... the Court has been able to find which strikes down the Act fundamentally and entirely is Williams vs. Hirsch (March 15, 1955--Georgia) [211 Ga. 534], 87 S.W.2d 70 [87 S.E.2d 70], which was made to ... ...
  • General GMC Trucks, Inc. v. General Motors Corp., GMC Truck and Coach Division
    • United States
    • Georgia Supreme Court
    • 23 Junio 1977
    ...Harris v. Duncan, 208 Ga. 561, 67 S.E.2d 692 (1951). Similarly, the Unfair Cigarette Sales Act, Ga.L.1949, p. 695, in Williams v. Hirsch, 211 Ga. 534, 87 S.E.2d 70 (1955), was held unconstitutional. Compare, City of Calhoun v. North Georgia Electric Membership Corp., 233 Ga. 759, 213 S.E.2d......
  • State v. Wender
    • United States
    • West Virginia Supreme Court
    • 13 Abril 1965
    ...relationship to the legislative purpose or concerned an item or commodity not 'affected with a public interest'. Williams v. Hirsch (1955), 211 Ga. 534, 87 S.E.2d 70; Gambone v. Commonwealth (1954), 375 Pa. 547, 101 A.2d 634; Harris v. Duncan (1951), 208 Ga. 561, 67 S.E.2d 692; Lane Distrib......
  • Ward v. Big Apple Super Markets of Bolton Road, Inc.
    • United States
    • Georgia Supreme Court
    • 20 Octubre 1967
    ...of Georgia (Code Ann. § 2-103), the due process clause, in that it restricts the freedom of contract. See also Williams v. Hirsch, 211 Ga. 534, 87 S.E.2d 70. This full bench decision can be reversed only by the concurrence of all seven Justices of this court, unless there has been some mate......
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