County of Walton v. County of Morgan
Supreme Court of Georgia
Petition for direction, etc. Before Judge Russell. Walton superior court. February 20, 1904. The High Shoals Manufacturing Company owns a single manufacturing plant, with dam, water-power, land, buildings, and machinery, located partly in each of three counties, the raw and manufactured material and other personal property being first in one and then in another of these counties.
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Petition for direction, etc. Before Judge Russell. Walton superior court. February 20, 1904. The High Shoals Manufacturing Company owns a single manufacturing plant, with dam, water-power, land, buildings, and machinery, located partly in each of three counties, the raw and manufactured material and other personal property being first in one and then in another of these counties. Some of the land and the greater part of the water property is in Oconee county; the main building, some of the operatives’ houses, the machinery, and the most valuable part of the plant are in Morgan county; the…
1Opinion of the Court
LamáR, J.
(After stating the foregoing facts.) Until 1868 the law required that all tax returns should be made where the taxpayer lived. After that date it became necessary to make the return where' the property was actually or in fiction located. In order to understand the reasons underlying these contradictory *553provisions, and to properly apply the principle to the numerous, though exceptional, cases where land is divided by counjby lines, it is necessary briefly to consider the history of our tax law. The first tax act of the colony, assented to February 21,1755 (Georgia Colonial Acts, p.…
2Cases cited1 opinion
- Penick v. High Shoals Manufacturing Co.Supreme Court of Georgia · 1902
3Cited by12 opinions
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- Independent Gasoline Co. v. Bureau of Unemployment CompensationSupreme Court of Georgia · 1940
- Benner-Coryell Lumber Co. v. Indiana Unemployment Compensation BoardIndiana Supreme Court · 1940
- Ruff v. StateCourt of Appeals of Georgia · 1915
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