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OXFORD v. J. D. JEWELL, INC.

20690.

215 Ga. 616 (1960)

112 S.E.2d 601

OXFORD, State Revenue Commissioner v. J. D. JEWELL, INC.

Supreme Court of Georgia.

Decided January 8, 1960.

Attorney(s) appearing for the Case

Wm. L. Norton, Jr., Wheeler, Robinson, Norton & Thompson, C. E. Gregory, Jr., Arnall, Golden & Gregory, contra.

Smith, Kilpatrick, Cody, Rogers & McClatchey, Harry S. Baxter, Wm. W. Cowan, Harold M. Walker, for party at interest not party to record.

Charles K. Rice, Assistant Attorney-General (of U. S.), Lee A. Jackson, Myron C. Baum, Mark S. Charwat, Chas. D. Read, Jr., U. S. Attorney, for party at interest not party to record.

MOBLEY, Justice.

1. It is conceded by the Commissioner that the State cannot constitutionally impose a vendee-type tax on sales made to the United States and that if, under the act, the tax imposed is upon the vendee, the judgment of the trial court should be affirmed. He contends, however, that the tax is a vendor-type tax, that the act levies the tax upon the licensed retailer, that the legal incidence of the tax is upon...

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