No county, municipality, or district shall levy or collect any capitation tax whatever, except street tax.
(Laws 1842, Cobb's 1851 Digest, p. 1074; Code 1863, § 739; Code 1868, § 806; Ga. L. 1869, p. 162, § 1; Ga. L. 1870, p. 432, § 1; Code 1873, § 809; Code 1882, § 809; Civil Code 1895, § 775; Civil Code 1910, § 1015; Code 1933, § 92-109; Code 1933, § 91A-6002, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 40; Ga. L. 1995, p. 419, § 1.)
Cross references.- Exemption from street tax for members of organized militia, § 38-2-276.
JUDICIAL DECISIONS
Taxes upon professions and occupations of skill are not violative of the law. Burch v. Mayor of Savannah, 42 Ga. 596 (1871).
RESEARCH REFERENCES
Am. Jur. 2d.
- 71 Am. Jur. 2d, State and Local Taxation, § 17.
C.J.S.- 85 C.J.S., Taxation, §§ 1947, 1948, 1949.