Supreme Court of Georgia, 1914

Chatolis v. Phillips

Chatolis v. Phillips
Supreme Court of Georgia · Decided September 22, 1914 · Beck, Hill, Lumpkin
142 Ga. 456; 83 S.E. 106; 1914 Ga. LEXIS 431

Chatolis v. Phillips

Opinion of the Court

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

Dissenting Opinion

Lumpkin and Hill, JJ.,

dissenting. For the reasons stated in our dissenting opinion in Latham v. Stewart, supra, we dissent from the judgment in this case.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.