ipl-logo

Latham V. Stewart: Case Study

134 Words1 Pages
In 1913, E. Latham filed an petition against A. Stewart, a tax- collector of Fulton County to prevent him from collecting license taxes, however Georgia Supreme Court refused his petition to prevent the tax collector and deputy from collecting peddler’s tax claims due to GA. Civ. Cod der Ga. Civ. Code § 946. Latham was selling chicken, egg, and butter without a license, Latham appealed the case. The court found that his items were not recognized under “any kind of merchandise”. The court applied that ejusdem generis “the general words were to be construed as referring to merchandise or commodities of the same kind as those specially named”. Meaning that because his items were not classified as a certain merchandise he should not be taxed.140

More about Latham V. Stewart: Case Study

Open Document