Gunby v. Yates

In Gunby v. Yates, 214 Ga. 17, 19 (102 SE2d 548) (1958) the Court defined a "tax" as "an enforced contribution exacted pursuant to legislative authority for the purpose of raising revenue to be used for public or governmental purposes, and not as payment for a special privilege or a service rendered." Id. at 19. The Court distinguished a tax from a "fee," which it defined as "a charge fixed by law as compensation" for services rendered. Id. The Court held that the collection of one dollar for each marriage license sold in the state, in addition to the regular license fee, to be allocated to the probate judges' retirement fund, "was not for the purpose of compensating the ordinary for a service rendered, but was for the purpose of raising revenue for the expenses of operating the retirement board and paying benefits to retired ordinaries," and was thus an unconstitutional tax. Id. at 20.