Supreme Court of Georgia, 1925

Strand Amusement Co. v. City of LaGrange

Strand Amusement Co. v. City of LaGrange
Supreme Court of Georgia · Decided April 18, 1925 · Hill, Hines, Russell
160 Ga. 307; 127 S.E. 751; 1925 Ga. LEXIS 142

Strand Amusement Co. v. City of LaGrange

Dissenting Opinion

Hines, J.

I dissent from the opinion of the majority, on the ground that the license tax imposed is unreasonable as a matter of law.

Opinion of the Court

Hill, J..

Strand Amusement Company brought an equitable petition against the City of LaGrange, to enjoin the enforcement of a certain business tax of $50 a day, which was subsequently, and before the trial of this case, reduced to $5 a day, on vaudeville, musical comedies, and other professional shows, other than picture-shows, on the ground that the tax was excessive and confiscatory. On the interlocutory hearing the evidence as to the unreasonableness and confiscatory feature of the tax was conflicting, and the trial judge refused to enjoin the collection of the tax. Held, that there was no abuse of discretion in refusing an injunction.

Judgment affirmed.

All the Justices concur, except Russell, O. J., and Sines, J., dissenting. Russell, C. J.

Aside from the question of conflicting evidence, the headnote does not deal with the legal question presented: whether the tax of $5 per day on vaudeville is or is not unreasonable. Eor that reason 1 can not agree to the opinion of the court.

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