O'Byrne v. Mayor of Savannah
Supreme Court of Georgia
Taxation. Rebellion. Before Judge Schley. Chatham Superior Court. July, 1869. The Mayor and Aldermen of Savannah held the note of Margaret O’Bryne et al., for $6,502 17, dated the 23d of May, Í867, due one day after date, and secured by a mortgage upon realty. They sued upon the note and sought to foreclose the mortgage.
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Taxation. Rebellion. Before Judge Schley. Chatham Superior Court. July, 1869. The Mayor and Aldermen of Savannah held the note of Margaret O’Bryne et al., for $6,502 17, dated the 23d of May, Í867, due one day after date, and secured by a mortgage upon realty. They sued upon the note and sought to foreclose the mortgage. So much of the pleadings and incidents of the trial as are necessary for our purpose are as follows: Said note as to $4,232 55 was void, because it was given in settlement of certain amounts assessed against defendants by plaintiff during 1861, 1862, 1863 and 1864, which…
1Opinion of the Court
By the Court—
BROWN, C. J.,
delivering the opinion.
■ 1. The city of Savannah as a municipal corporation, has only such power of taxation as is granted to it by the sovereign authority. The right of taxation inheres in the sovereign: 2 Blac. Com., 37.
During the existence of the Confederate government,, while the city, as is shown by this record, supported that government against the government of the United States, and the State Government formed part of the Confederacy engaged *337in conducting war against the government of the United States, the city could claim no grant from the State, as one of…
2Cited by7 opinions
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