Mayor of Macon v. Central Railroad & Banking Co.
Supreme Court of Georgia
Corporations. Taxes. Laws. Macon. Before Judge Hill. Bibb county. At Chambers. August 21st, 1873. . The Central Railroad and Banking Company filed its bill against the Mayor and Council of the city of Macon, making this case: The defendant has issued three executions against the Macon and Western Railroad Company for taxes for the years 1870, 1871 and 1872, respectively, the first for $ 1,095 00, the second for $1,060 00, and the third for $1,642 50, which have been levied…
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Corporations. Taxes. Laws. Macon. Before Judge Hill. Bibb county. At Chambers. August 21st, 1873. . The Central Railroad and Banking Company filed its bill against the Mayor and Council of the city of Macon, making this case: The defendant has issued three executions against the Macon and Western Railroad Company for taxes for the years 1870, 1871 and 1872, respectively, the first for $ 1,095 00, the second for $1,060 00, and the third for $1,642 50, which have been levied upon property formerly belonging to said company. The Macon and Western Railroad Company has been, by an Act of the…
1Opinion of the Court
Trippe, Judge.
1. It is a cardinal rule in the construction of grants by the public that nothing passes by implication; that statutes under which special privileges, amongst which is exemption from taxation, are claimed by a corporation, will be strictly construed in favor of the public, and* the exemption will not be held to be conferred unless the terms of the grant clearly and distinctly show that such was the intention of the Legislature. So uniform are the authorities on this point that it is unnecessary to discuss it, or to refer to but a few of them: 3 Peters, 289; 4 Peters, 514; 6…
2Cases cited2 opinions
- Providence Bank v. BillingsSupreme Court of the United States · 1830
- Jackson v. LamphireSupreme Court of the United States · 1830
3Cited by12 opinions
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- City of Columbus v. Muscogee Mfg. Co.Supreme Court of Georgia · 1927
- Atlanta Street Railroad v. City of AtlantaSupreme Court of Georgia · 1880
- Superior Pine Products Company v. WilliamsSupreme Court of Georgia · 1958
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