Russell, Chief Justice.
The rulings in City of Allanta v. Kirk, 174 Ga. 763 (164 S. E. 64), and Warren v. Atlanta, 179 Ga. 900 (177 S. E. 706), control the question here presented. The superior court correctly held that the plaintiff was not subject to the tax imposed by the municipal ordinance. Judgment affirmed. All the Justices concur.
J. C. Savage, O. S. Winn, and Bond Almond, for plaintiff in error.
F. M. Bird, contra.