Gruber v. Fulton County

Eberhardt, Judge.

In Seagraves v. Seagraves, 193 Ga. 280 (1) (18 SE2d 460) it was held: “A tax return is admissible in evidence to show the amount and value of the property admitted by the taxpayer to be his; but where such a return contains assessments made by some one other than the taxpayer, the assessments are not admissible.” The returns in that case were on the forms used in Fulton County, apparently identical in all respects with the forms used for the taxpayer’s return here, and, as here, the values of the land were typed in under the columns headed “City Assess.” and “County Assess.”…