Harrison v. Southern Railway Co.

In the year 1925, C. R. Brown, ordinary of Haliersham county, the officer in charge of the fiscal affairs of the county, levied a tax of 12 mills “upon all taxable property in said county.” At this rate the taxes due by Southern Railway Company would have amounted to $7,608.47. The railway company paid to the tax-collector $5,877.54, claiming that the levy was excessive and illegal to the extent of 2.73 mills, and refused to pay a remainder of $1,730.93 as claimed by the tax-collector in behalf of the county. The ordinary then conferred with counsel for the railway company, and made the…