Goldsmith v. Rome Railroad
Supreme Court of Georgia
Constitutional law. Railroads. Corporations. Tax. Before Judge Lester. Fulton Superior Court. October Term, 1877. Goldsmith, comptroller-general, issued an execution against the Rome Railroad for $564.75, as its tax for the year 1875, assessed against it upon a return of property made by the president.
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Constitutional law. Railroads. Corporations. Tax. Before Judge Lester. Fulton Superior Court. October Term, 1877. Goldsmith, comptroller-general, issued an execution against the Rome Railroad for $564.75, as its tax for the year 1875, assessed against it upon a return of property made by the president. A levy was made and an affidavit of illegality filed setting up, in substance, the following grounds: 1st. Because the charter of defendant, granted December 21st, 1839, by its 7th section, provides that its stock “shall not be liable for any tax, duty, or imposition whatever, unless such, and…
1Opinion of the Court
Bleckley, Justice.
In the record, is a very learned and lucid opinion by Judge Lester, giving his reasons for overruling the demurrer to the affidavit of illegality. We entirely agree with him upon both points involved in the demurrer, and though we pronounce a conditional reversal of his judgment dismissing the levy, we do so with no view of reinstating the demurrer, but as an exercise of the discretionary power conferred on this court by statute to give direction in respect to the ulterior proceedings in a cause. It may be that on another trial of the affidavit of illegality, the correct…
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