Gruber v. Fulton County

I disagree with the result reached in Divisions 1 and 2 of the opinion, since I think the facts here make this case distinguishable from the holding in Seagraves, relied upon as authority in the majority opinion.

First of all, the tax returns involved in Seagraves were actually admitted in evidence, the trial court ruling out only the figures under the column headed “city assessment” and “county assessment,” and this ruling was upheld by the Supreme Court on the ground that such assessments did not appear to have been made by the person making the return and that the exclusion of these…