Walker v. Wilcox County

Prior to the ratification of the Constitution of Georgia of 1945, the Supreme Court held that a county was not authorized to levy tax to pay any workmen’s compensation. See Kelley v. County of Newton, 198 Ga. 483 (32 S. E. 2d 99). The *186Constitution of Georgia ratified in 1945, contained a section, codified as Code § 2-5701 providing that the General Assembly shall not have power to delegate to any county the right to levy a tax for any purpose except . . . “(15) To provide for workmen’s compensation and retirement or pension funds for officers and employees.” Since the ratification of the…