Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1924-01-03
STATE OPENS FIGHT !.
To ENFORCE NEW
TOBACCO TAX ACT
Napier to Ask Court to Mod
ify 0rdeL Allowing CoIIec-
ton While Legality Of
Statute Is Tested

fsI1
Attorney General George NJ. Ma
pier prepared Wednesday afternoon
to ask a modification Of the order
of Judge George L. Bell enjoining
the collection of the new state cigar
and cigarette tax from about twenty
five Atlanta dealers, so that the state
revenue department may go ahead
with the collection of the tax, but
impound the money until the consti-
nationality of the new law is decid-
ed. This modification would be ask
ed either Wednesday afternoon or
Thursday morning, the attorney gen.
eral stated
Attorney General Napier declared
it would be impossible for dealers
20 keep an accurate record Of the
cigars and cigarettes they sold, SO the
state could collect the taxes due, in
the event the courts uphold the new
law. For that reason he will ask
the court to permit the collection OF
the money, which can be kept in
separate account and repaid the
dealers, if the law is declared ur14
constitutional.
The case is certain to go to cha
Georgia supreme court, no matter
which way it is decided, and the ~ae
preme court can hardly decide it be-
fore the March term, even though
the case may be advanced because
of it's Importance and general appli-
cation.
Miner to Aid Napier
Attorney General Napier stated
that he had received a message from
Representative Herman Miner, of
Dodge county, author of the bill pro-
viding for the cigar and cigarette
tax, offering his aid in combating
the effort to have the law declared
unconstitutional. Mr.. Miner is a
well-knoWn Eastman attorney, and
the attorney general stated that he
would welcome his assistance in the
pending court battle.
The act under fire was passed at
the regular session OF the Georgia
legislature last summer and levies a
10 per cent tax on the retail prices
Of ali cigars and cigarettes.
John M. Vandiver, state tax COM
missioner. who is named a defendant
in the action with County Tax COL
lector w. S. Richardson, expy ssscd
the opinion that the court proceed.s
-ings would "only mean "a slight der
lay in the collection of the tax.
II am very sorry that a court
fight was started" the said, "as tina
old soldiers need their pensions AMI
there are men and women dying Of
tuberculosis all over Georgia be-
cause Of the lack Of facilities for
taking care of them at Alto The
proceeds of the new tax go to paw
the veterans and construct new
buildings at the state tuberculosis
sanitarium. However, my depart
ment is ready to have the const..
tutionality Of the new law settled
just as soon as possible. We are
anxious for an early hearing Of the
case"
Those Behind Fight
The petition on which the injunc-
ton was obtained was filed by At
torney Mark Bolding, of the law firm
of Dorsey, Brewster, Howell & Hey
man, and signed by Judge Bell at
his home.
Named as plaintiffs are Il. X.
Lloyd, j. T. Selman, Thomas G..
Athan, Marshall & Reynolds, Crisp
Smith, Shelton & Park, A. r.
Mum, Inc, Stewart p. Murray COM
pany, Capital City Tobacco company.
Oppenheim Cigar company, Thomas
II. Pitts company Crawford Drug
company Whitaker Brothers, FRANK.
lin Cox, Louis 4. Liggett company,
Duke Farnsworth, George Brown and
John Kirk. Mr.. VAndiver and Mr..
Richardson are named defendants.
The tax cannot be collected from
any Of the plaintiffs in the petition
so long as the injunction remains in
force, and it was expected Wednes-
day that other local tobacco dealers
would join in the action. Many Of
them, however, were collecting the
tax Wednesday.
Grounds for Attack
The petition attacks the constitu.
tionality of the tax act on numerous
grounds. the most important being
the allegation that the special enact
ment was unconstitutional in inclu,y-
ing two special appropriations-one
for the Alto sanatorium for tuber-
cuiosis patients, and for the Con.
federate veterans pensions. 1t was
alleged that the constitution of Geor-
gia provides that appropriations
must appear in the general apprO-
priation bill and that where they
are provided for by special enact
ment they must appear in separate
bills. 1t is charged that it was a
violation Of constitutional provisions
to include two special appropriations
in the same act.
It also is charged that the tax act
violates that section of the constf-
tuition OF the United States providing !,
that tax stamps must be attached
to the original containers in which
cigars and cigarettes are sold, max. }
ing no exception in the case OF
cigars and cigarettes sold in original :
packages received through Interstate
commerce.
These are the two most important
allegations in the petition.