Case Name: Stein & Company et al. v. State Tax Board et al.
Court: Court of Appeals of Georgia
Jurisdiction: Georgia
Decision Date: 1933-01-07
Citations: 46 Ga. App. 239
Docket Number: 22298
Parties: Stein & Company et al. v. State Tax Board et al.
Judges: Stephens and Sutton, JJ., concur.
Reporter: Georgia Appeals Reports
Volume: 46
Pages: 239–240

Head Matter:
22298.
Stein & Company et al. v. State Tax Board et al.
Decided January 7, 1933.

Opinion:
Jenkins, P. J.
Under the rulings in Georgia Paper Stock Co. v. State Tax Board, 174 Ga. 816 (164 S. E. 197), and Norman v. Knight, 45 Ga. App. 760 (165 S. E. 899), the plaintiff in the instant case, who was seeking a refund of taxes paid under the Georgia sales-tax act of 1929, was a person preparing commodities for sale, and consequently was chargeable with one half of one mill tax under section 3 of that act. The trial judge erred in holding to the contrary.
Judgment reversed.
Stephens and Sutton, JJ., concur.
Jones, Fuller, Bussell & Clapp, Hyman M. Morris, for plaintiffs.
George M. Napier, attorney-general, T. B. Gress, L. S. Camp, C. N. Davie, J. F. Kemp, J. A. Smith, B. C. Norman, P. H. Doyal, for defendants.