Warren v. City of Atlanta

Summary

The Georgia Supreme Court considered whether a person vending or peddling chickens and eggs was exempt from state, county, and municipal license taxes for perishable farm products. The court held that chickens and eggs could qualify as perishable farm products and that the exemption was not limited to the actual producer. It reversed the denial of injunctive relief.

Holdings

1. Chickens and eggs may qualify as perishable farm products within the exemption from state, county, and municipal license fees or taxes.
2. The exemption is not limited to the actual producer of the perishable farm products; a person may be a vendor or peddler of such products without having raised them personally.

Questions Presented

1. Whether chickens and eggs are products that may fall within the statutory classification of perishable farm products.
2. Whether the statutory exemption for vendors or peddlers of perishable farm products is limited to persons who personally produced the products.

Disposition

reversed