Legal Opinion
Townsend v. McIntosh
Supreme Court of Georgia
Decided June 13, 1949No. 16669PublishedCited by 7 opinions
1Opinion of the Court
Duckworth, Chief Justice.
(After stating the foregoing facts.) “All taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject.” Article 7, section 2, paragraph 1, Constitution of 1877 (which provision of the Constitution was of force at .the time of this assessment and sale). “Taxes shall be charged against the owner of property if known, and against the specific property itself if the owner is not known.” Code, § 92-110. This court held in Burns v. Lewis, 86 Ga. 691 (13 S. E. 123), that the taxing authorities are at liberty to assess property as…
2Cases cited21 opinions
- Burns v. LewisSupreme Court of Georgia · 1891
- Verdery v. DottererSupreme Court of Georgia · 1882
- Kirk v. BraySupreme Court of Georgia · 1935
- Central Railroad & Banking Co. v. SkellieSupreme Court of Georgia · 1891
- State v. HancockSupreme Court of Georgia · 1888
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- N. B. Pannell, Jr. v. Continental Can Company, Inc.Court of Appeals for the Fifth Circuit · 1977
- Dixon v. EvansSupreme Court of Georgia · 1966
- Loudermilk v. Cobb County Board of Tax AssessorsCourt of Appeals of Georgia · 1980
- Myers v. GrantSupreme Court of Georgia · 1956
- Smith v. MinichSupreme Court of Georgia · 1959
2 more not listed; retrieve them via the Exa API.