Stein & Co. v. State Tax Bd., 167 S.E. 330 (Ga. Ct. App. 1933). · Go Syfert
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Stein & Co. v. State Tax Bd., 167 S.E. 330 (Ga. Ct. App. 1933). Cases Citing This Book View Copy Cite
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Stein & Company
v.
State Tax Board
22298.
Court of Appeals of Georgia.
Jan 7, 1933.
Published opinion
167 S.E. 330
1933 Ga. App. LEXIS 8
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.
Jenkins.
Published
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.