The morning news. [volume] (Savannah, Ga.) 1887-1900, 1900-01-31
BACK TAXES MUST BE PAID.
CORPoR ATOMS ARE HIT HARD BY
COURT DECISION.

Supreme Court Refuses Injunction 4"
Prevent Collection of Taxes From
Certain Building and Loan Assoc
Citations and Southern Express and
He'll Telephone C5mpanies-The
Decision Is an Important One in
All sections Of the state.
Atlanta. Jan. 3o-Tho corporations of
Georgia that are in arrears for back taxes
must pay up. says the Supreme Court
This decision will bring into the treas
ury of Fulton county $4,000 Of back taxes
and about $4,000 per annum in the future
from companies that have heretofore
ehirked this responsibility
The decision is lar-reaching in its eff
fects as il IS said il viii affect other cor
porauons in the state that are in arrears.
The case decided by the Supreme Court
was carried up from the Superior Court
of Fulton county and is one of unusual
interest Last year Tax Collector a. z.
Stewart issued executions against the At
Iantic National Building and Loan Asso-
citation. the Southern Home Building and
Loan Association, the Southern Express
Company and the Southern Bell Telephone
of back taxes.
Each OF these four corporations filed its
petition in the Superior Court of Fulton
county, alleging that the tax collector
was attempting 10 enforce the collection
Of taxes which they were respectively not
required by law to pay, and praying that
he be enjoned from doing so. Judge J.
H Lumpl1in refused the injunction in each
case and the plaintiffs excepted to his
rulings and carried the cases to the Su-
preme Court, which sustained the lower
court The Supreme Court in making its
decision paid Judge IMmpkin distinguish
ed compliment by adopting his opinion as
the opinion of the higher body. The Su-
preme Court says:
with the order refusing to grant the
injunction, the Judge filed written opin-
ion which is in the record. We have ar
rived al the same conclusion that the
learned and able judge of the Atlanta cir
cult reached in regard to the law of these
cases, and as his opinion is so complete
and satisfactory in every material branch
of the case, We adopt the same as the
opinion of the court, and do not deem it
necessary to add anything to what he has
said
Then followed the opinion of Judge
Lumpkin the salient features of which
are. that the constitution of 1877, pro-
vides that An taxation shall be uniform
upon the same class of subjects, and ad
valorem on all property subject 90 be
taxed within the territorial limits of the
authority levying the tax, and shall be
levied and collected under general laws"
Under this constitution, the general as
semhly cannot lawfully either expressly
exempt from taxation, or accomplish this
result by a failure to tax any property
except that which, in the constitution it,
self, the general assembly is expressly au-
thorized to exempt.
The dollar tax on telephone boxes and
stations and the 21a per centum tax on the
gross receipts of express companies are
declared occupation or business taxes, re-
garding which. the decision says: THE
general assembly has no power to declare
that an occupation or business tax shall
be levied upon certain classes of corpora
tons, which when collected, shall be re-
ceived in lieu of all the taxes upon the
property of such corporations.