Seaboard Air-Line Railway Co. v. Wright

On the authority of Gulf Paving Co. v. Atlanta, 149 Ga. 114 (99 S. E. 374), and Howell v. State, 153 Ga. 201 (111 S. E. 675), I am of the opinion that the Court of Appeals, and not this court, has jurisdiction of the case. The majority hold that jurisdiction must be entertained by this court, because construction of a clause of the constitution is involved. The case is before us on the filing of an affidavit of illegality to a tax levy. It is admitted that no act of the legislature is attacked on constitutional grounds. In the opinion of the majority the constitutionality of the act of 1921…