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142 Ga. 456

Chatolis v. Phillips

Supreme Court of Georgia

Decided September 22, 1914

Supreme Court of Georgia · decided 1914-09-22

<p>Illegality of execution. Before Judge Meadow. Franklin superior court. March 27, 1913.</p>

Cited by 1 later decisions — most recently October 1916

1 state decisions

Relies on Latham v. Stewart · Butler v. Stewart

Good law ✅— No negative treatment on recordhow we know

Decided 1914-09-22

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Beck, J.

¶11. A tax upon peddlers and traveling vendors of bananas is unauthorized under the Civil Code (1910), § 946. Latham v. Stewart, 140 Ga. 188 (78 S. E. 812); Butler v. Stewart, 140 Ga. 196 (78 S. E. 816).

¶22. Nor is a tax upon peddlers of bananas authorized under the Civil Code (1910), § 1886; for bananas are agricultural products. And in the present case it appears from an agreed statement of facts that the bananas which the defendant in error was taxed for peddling were raised in Louisiana, Florida, and California.

¶3Judgment reversed.

All the Justices concur, except
Lumpkin and Hill, JJ.,

¶4dissenting. For the reasons stated in our dissenting opinion in Latham v. Stewart, supra, we dissent from the judgment in this case.

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