Simmons v. Newton

The taxpayer contends that sections 95 and 97 of the city code of ordinances were based upon section 16 of the charter of Gainesville (Ga. Laws 1877, p. 166), and that because the city charter granted by the General Assembly in 1877 makes no provision for notice or hearing on the part of a taxpayer who is not satisfied with the assessment made upon his property for taxation, the said ordinances are unconstitutional and void, and constitute no legal provision for hearing and notice. For that reason he contends that the assessment and collection of the tax, as to him, would be a violation of…