Garrison v. Toccoa Electric Power Co.

(After stating the foregoing facts.) Hnder the' law all property of hydro-electric public utility corporations is assessed for taxation, and returned by these companies to the comp*854troller-general, in the same manner as property that has been previously returned by railroad companies. If the comptroller-general is satisfied with the assessment and return, there is no statute in this State relating to this subject which prevents the assessment and return of the corporation from being final and conclusive. On the other hand, it is provided by the Civil Code (1910), § 1045, as follows: “Whenever…