Tarver v. Mayor of Dalton
Supreme Court of Georgia
Petition for mandamus. Before Judge Fite. Whitfield superior court. Malcolm Tarver, as a citizen and taxpayer of the city of Dalton, sought by mandamus proceedings in the superior court of Whitfield county to force a collection from the Crown Cotton Mills (hereinafter called the mills) of certain taxes alleged to be due the city.
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Petition for mandamus. Before Judge Fite. Whitfield superior court. Malcolm Tarver, as a citizen and taxpayer of the city of Dalton, sought by mandamus proceedings in the superior court of Whitfield county to force a collection from the Crown Cotton Mills (hereinafter called the mills) of certain taxes alleged to be due the city. The relator alleged that the mills owned a large amount o£ real estate of the probable value of $500,000, and personal property of great value, within the limits of 'the city, on which it had been illegally exempted from the payment of ad valorem taxes — since 1898…
1Opinion of the CourtHolden, J.
(After stating the facts.)
1. Art. 7, sec. &, par. 1, of the constitution of this State, embodied in Civil Code, § 5883, declares: “All taxation shall be uni*468form upon the same class of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authority levying the tax, and shall be levied and collected under general laws." Under the constitution, art. 7, see. 2, paragraphs 2 and 4 (Civil Code, §§ 5884, 5886), no property can be exempted from taxation other than that specifically mentioned in par. 2. The property involved in the present case belongs to a…
2Cases cited10 opinions
- Kelly v. Strouse & Bros.Supreme Court of Georgia · 1903
- City Council v. Dawson Waterworks Co.Supreme Court of Georgia · 1899
- Crew v. HutchesonSupreme Court of Georgia · 1902
- Ray v. AndersonSupreme Court of Georgia · 1903
- Southern Railway Co. v. Atlanta Stove WorksSupreme Court of Georgia · 1907
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Stegall v. Southwest Ga. Housing AuthoritySupreme Court of Georgia · 1944
- Horkan v. City of MoultrieSupreme Court of Georgia · 1911
- Stegall v. Southwest Georgia Regional Housing AuthoritySupreme Court of Georgia · 1944
- Richmond County v. SteedSupreme Court of Georgia · 1920
- Walker v. City of RichmondCourt of Appeals of Kentucky · 1916
18 more not listed; retrieve them via the Exa API.