Atlantic Coast Line Railroad v. Long County

1. In making a levy of taxes to pay current expenses of the county during the year, the county is limited, by the express terms of section 508 of the Civil Code of 1910, to 50% of the amount of the State tax; the 50% authorized in section 508 is for “county purposes,” and “current expenses” are included within “county purposes.” Seaboard Air-Line R. Co. v. Wright, 157 Ga. 722 (122 S. E. 35). As the rate authorized by section 508 is limited to 50% of the State tax for the year for which the levy is assessed, if the tax thus authorized is used for current expenses the power conferred would be…