Supreme Court of Georgia February 10, 1899 (Linton v. Childs)

Little, J.

The payment of the tax sought to be collected ' was resisted by the president of a national bank, for two reasons : 1st, that the legislature, by the use of the words which imposed the tax, did not intend to include presidents of national banks; 2d, that if the legislature, by the words used, meant to impose a tax on presidents of national banks, the act was inoperative and void,