Case ID: ga-l-rep_1/html/0446-02.html
Source: Caselaw Access Project
Author: {"author": "Jackson, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Ezell et al. Commissioners, vs. Thrasher.
    Illegality, from Putnam. Peddlers. Tax. AVords and Phrases. (Before Judge Lawson.)
    Joseph S. Turner, by Harrison & Peeples, for plaiptiffs in error.
    W. B. Wingfield, by Newman & Ellis,' for defendant.
   Jackson, C. J.

Where one traveled about, carrying with him all the tools, ladders, etc., necessary to putting up and repairing lightning rods, and charged for putting rods in houses a certain amount per foot and a certain amount for points, a part of the charge being for putting them up, and where he did not sell any lightning rods without putting them up, he was not a peddler and was not subject to the forfeiture provided for in 533 of the Code for peddling without a license. Code, 528, 529.

(a) The status of itinerant lightning-rod dealers has received a legislative eonstruction in the general tax act of 1884. Acts 1884 5, p 22.

Judgment affirmed,