Payne v. Coursey
Supreme Court of Georgia
Debt, in Fulton Superior Court. Tried before Judge Bull, April Term, 1856. . This was an action of debt brought by Columbus M. Payne, Clerk of the Inferior Court of said county, under the direction of said Court, and upon the information of Madison S. Yoakum, for the County of Fulton and the said Yoakum.,, against James A. Coursey.
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Debt, in Fulton Superior Court. Tried before Judge Bull, April Term, 1856. . This was an action of debt brought by Columbus M. Payne, Clerk of the Inferior Court of said county, under the direction of said Court, and upon the information of Madison S. Yoakum, for the County of Fulton and the said Yoakum.,, against James A. Coursey. The declaration alleges, “ that on the 1st day of April, .1854, Coursey owned and possessed real estate of the value of $5,000, and slaves of the value of $8,000, in the County of Fulton; that said land and negroes were taxable by the ■laws of the State at their…
1Opinion of the Court
By the Court.
Lumpkin, J.
delivering the opinion.
[1.] By the VUIth section of the Tax Act of 1804, which is perpetuated by subsequent statutes, it is provided, that “ If ■ any person or persons shall neglect or refuse to give in a re*587turn of his, her or their taxable property, or shall bo convicted of fraud or making a false return thereof, he, she or they shall be liable to pay to the Clerk of-the Inferior Court of the county a fine of ten dollars for every hundred dollar’s valuation so neglected or concealed, one half whereof for the. ¡use of the county, under the direction of the Inferior…
2Cited by1 opinion
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