Collins v. Miller
Supreme Court of Georgia
Tax Relief Act of 1870. Before Judge Harrell. Stewart Superior Court. April Term, 1871. This was a suit on a note made in 1859. The plaintiff did not file any affidavit as to payment of taxes under the Relief act of 13th of October, 1870. "When it was called, plaintiff’s attorney proposed to prove that when said note was made, and ever since, plaintiff was a citizen of and residing in Texas, and contended that this exempted him from the operation of said act, because he owed…
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Tax Relief Act of 1870. Before Judge Harrell. Stewart Superior Court. April Term, 1871. This was a suit on a note made in 1859. The plaintiff did not file any affidavit as to payment of taxes under the Relief act of 13th of October, 1870. "When it was called, plaintiff’s attorney proposed to prove that when said note was made, and ever since, plaintiff was a citizen of and residing in Texas, and contended that this exempted him from the operation of said act, because he owed no tax to Georgia on said note. The Court would not hear the evidence, and dismissed the cause for want of said…
1Opinion of the Court
McCay, Judge.
The Act of October 13th, 1870, ought to receive a reasonable construction. We have held in the leading case under that Act, to-wit: — the case of Walker vs. Whitehead — that the power of the Legislature to pass it is derived from its power to take any means to enforce the payment of its revenues. We are clear that if the plaintiff, at the time of the contract, and since, has resided out of the State, he owes the State no tax, and never did owe it any tax on this debt. Why should he be compelled to make his affidavit, when a state of facts is admitted which shows there has never…
2Cited by10 opinions
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- Armour Packing Co. v. City CouncilSupreme Court of Georgia · 1903
- Armour Packing Co. v. ClarkSupreme Court of Georgia · 1905
- Davis v. Penn Mutual Life Insurance Co.Supreme Court of Georgia · 1944
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