Case Name: Chatolis v. Phillips, tax-collector
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1914-09-22
Citations: 142 Ga. 456
Docket Number: 
Parties: Chatolis v. Phillips, tax-collector.
Judges: 
Reporter: Georgia Reports
Volume: 142
Pages: 456–456

Head Matter:
Chatolis v. Phillips, tax-collector.
September 22, 1914.
Illegality of execution. Before Judge Meadow. Franklin superior court. March 27, 1913.
A. G. & Julian McCurry and Alexander Johnson, for plaintiff in error.

Opinion:
Beck, J.
1. 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).
2. 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.
Judgment reversed.
All the Justices concur, except