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STRICKLAND v. NEWTON COUNTY

35140, 35141, 35142, 35143, 35144, 35145, 35159, 35160, 35161.

244 Ga. 54 (1979)

258 S.E.2d 132

STRICKLAND et al. v. NEWTON COUNTY et al. (two cases). CITY OF PORTERDALE v. NEWTON COUNTY et al. CITY OF HARTWELL v. NEWTON COUNTY et al. CITY OF COVINGTON et al. v. NEWTON COUNTY et al. CITY OF VALDOSTA et al. v. NEWTON COUNTY et al. NEWTON COUNTY et al. v. STRICKLAND et al. CITY OF DALTON v. NEWTON COUNTY et al. CITY OF ROYSTON v. NEWTON COUNTY et al.

Supreme Court of Georgia.

Decided June 26, 1979.

Rehearing Denied July 17, 1979.

Attorney(s) appearing for the Case

Arthur K. Bolton, Attorney General, James C. Pratt, Assistant Attorney General, for appellants (Case Nos. 35140, 35141).

Powell, Goldstein, Frazer & Murphy, Nickolas P. Chilivis, Randolph A. Rogers, for appellees.

Ronald C. Harrison, for appellant (Case No. 35142)

Johnson, Craig & Strauss, William Thomas Craig, Nickolas P. Chilivis, Randolph A. Rogers, Robert E. Ridgeway, Jr., Oris D. Blackburn, Jr., for appellees (case Nos. 35142, 35143, 35145).

Joseph S. Skelton, Walter E. Leggett, Jr., for appellant (Case No. 35143).

Campbell & Bouchillon, Jerry D. Bouchillon, W. K. Campbell, Ballard, Ozburn & Stephenson, Samuel D. Ozburn, for appellants (Case No. 35144).

Arthur K. Bolton, Attorney General, James C. Pratt, Assistant Attorney General, William Thomas Craig, for appellees.

Tillman, Buice, McTier, Coleman & Talley, George T. Talley, C. George Newbern, for appellants (Case No. 35145).

Nickolas P. Chilivis, Randolph A. Rogers, for appellants (Case No. 35159).

Arthur K. Bolton, Attorney General, H. Perry Michael, Senior Assistant Attorney General, James C. Pratt, Assistant Attorney General, Fred H. Walker, for appellees.

Mitchell, Mitchell, Coppedge, Boyett, Wester & Bates, Erwin Mitchell, J. Raymond Bates, Jr., for appellant (Case No. 35160).

Jerry N. Neal, for appellant (Case No. 35161).

Nickolas P. Chilivis, Randolph A. Rogers, Charles D. Strickland, Danniel T. Strain, Jr., for appellees (Case Nos. 35160, 35161).

UNDERCOFLER, Presiding Justice.

This is the third in a series of cases involving the local option sales tax. Ga. L. 1975, p. 984 et seq. (Code Ann. § 92-3447a.1). Martin v. Ellis, 242 Ga. 340 (249 S.E.2d 23) (1978); City Council of Augusta v. Mangelly, 243 Ga. 358 (254 S.E.2d 315

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