Opinion

Blackmon v. Golia

  • 231 Ga. 381
  • 202 S.E.2d 186
  • 1973 Ga. LEXIS 714
Court
Supreme Court of Georgia
Filed
Oct 26, 1973
Status
Published
Author
Ingram
On the bench
Undercofler, Ingram
Cited by
10 cases
Authority
More cited than 12.7%

The opinion

Ingram, Justice,

dissenting. I respectfully dissent to the majority opinion as I regard this statute, when properly construed, to require a local levy for local purposes. Each city and county, allowing the sale of malt beverages, is free, within the limits of the statute, to set its own rate. Not a dime of the tax yield which flows into local coffers from the levy goes to the state. Consequently, the tax need not be uniform throughout the state. The Constitution requires only that it be uniform within the territory of the city or county. It meets this test and ought not to be overturned by this court. See Hawes v. Connor, 224 Ga. 567, 568 ( 163 SE2d 724 ); Fulton County Homes Owners Assn. v. Abbott, 230 Ga. 307, 308 ( 196 SE2d 886 ).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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