BARTOW COUNTY BANK v. BD. OF TAX ASSESSORS

37868, 37869, 37870.

248 Ga. 703 (1982)

285 S.E.2d 920

BARTOW COUNTY BANK v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al. CITIZENS & SOUTHERN BANK OF BARTOW COUNTY v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al. FIRST NATIONAL BANK OF CARTERSVILLE v. BARTOW COUNTY BOARD OF TAX ASSESSORS et al.

Supreme Court of Georgia.

Decided January 6, 1982.


Attorney(s) appearing for the Case

Michael J. Bowers, Attorney General, James C. Pratt, Assistant Attorney General, Crane & Jones, Herbert M. Crane, Bradley & Nelson, Stephen R. Bradley, Carey Nelson, for appellees (case no. 37868).

Herbert M. Crane, Jr., for appellants (case nos. 37869, 37870).

Michael J. Bowers, Attorney General, James C. Pratt, Assistant Attorney General, William Morgan Akin, Warren Akin, Carey Nelson, Steve Bradley, for appellees (case nos. 37869, 37870).

L. Trammell Newton, Jr., W. Stell Huie, C. Wilson DuBose, amici curiae.


HILL, Presiding Justice.

This appeal raises the question of whether Georgia's bank share tax violates the supremacy clauses of the U. S. and Georgia Constitutions. U. S. Const. Art. VI, Cl. 2 (Code Ann. § 1-602); Ga. Const. Art. XI, Sec. I, Par. I (Code Ann. § 2-6801).

The question has its origin in McCulloch v. Maryland, 4 Wheat. (17 U. S.) 316 (1819), where the Supreme Court in the landmark opinion by Chief Justice John Marshall held a state tax...

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