Gorman v. Hammond
Supreme Court of Georgia
Debt from Campbell county. Decision by Judge Hammond, at March Term, 1859. This was an action of debt brought by G. W. Hammond, clerk of the inferior court of said county, upon the information of Stephen Rentfroe, for the use of said county aud informer, against Clayhorn Gorman. This action was brought under the 8th section of the act of 1804, for making a false return of defendant’s taxable property.
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Debt from Campbell county. Decision by Judge Hammond, at March Term, 1859. This was an action of debt brought by G. W. Hammond, clerk of the inferior court of said county, upon the information of Stephen Rentfroe, for the use of said county aud informer, against Clayhorn Gorman. This action was brought under the 8th section of the act of 1804, for making a false return of defendant’s taxable property. The declaration alleges that defendant gave in his lands to the receiver of tax returns, worth twelve thousand, at eight thousand six hundred dollars — that he gave in his negroes, worth…
1Opinion of the Court
By the Court.
Benning, J.,
delivering the opinion.
Ought the court below to have sustained the demurrer to the declaration ?
The first ground of the demurrer, was, “that there was no law authorizing said suit or action. 'Was that a good ground ?
The action is founded on a part of the eighth section of the tax act of 1804. That section is as follows:
“If any person or persons, shall neglect or refuse to give in a return of his, her or their taxable property, or shall he convicted of fraud or making a false return thereof, he, she *87ór they shall be liable to pay to the clerk of the inferior court of…
2Cases cited1 opinion
- Payne v. CourseySupreme Court of Georgia · 1856
3Cited by6 opinions
- People v. LowellMichigan Supreme Court · 1930
- Grant v. Baltimore & Ohio RailroadWest Virginia Supreme Court · 1909
- Southern Railway Co. v. MooreSupreme Court of Georgia · 1910
- State v. GambrillCourt of Appeals of Maryland · 1911
- Marler v. SimmonsSupreme Court of Georgia · 1888
1 more not listed; retrieve them via the Exa API.