Supreme Court of Georgia February 18, 1907 (Town of Arlington v. Central of Georgia Railway Co.)

Cobb; P. J.

(After stating the facts.)

1. In the case of City Council of Augusta v. Central Railroad, 78 Ga. 119, it was held that a municipal corporation of this State had no power to levy an occupation tax upon what is known as a commercial railroad! company, as distinguished from a street-railroad company.