Alabama Great Southern Railroad v. Harrison

1. The question certified by this court as to whether, “if a county levies 150 per cent, of the State tax to pay current expenses . . it [may] levy a further amount to pay accumulated debts,” was returned to this court without answer, the Justices of the Supreme Court being equally divided in opinion. Atlantic Coast Line R. Co. v. Long County, 167 Ga. 210 (4), 212 (144 S. E. 783). Thereupon, after a full consideration of prior decisions, it was held by this court that “a county can not legally levy a tax of more than 150 per cent, of the State tax to pay current expenses and accumulated…