County of Morgan v. County of Walton
Supreme Court of Georgia
Equitable petition. Before Judge Russell. Walton superior court. February 19, 1904. This is a branch of the litigation referred to in County' of Walton v. County of Morgan, ante, 548. The plant of the High Shoals Manufacturing Company being partly in the County of Morgan and partly in the County of Walton, Morgan County filed a suit against the company and Walton County for the purpose of collecting the company’s taxes for 1902 and 1903. -The question as to the taxes for…
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Equitable petition. Before Judge Russell. Walton superior court. February 19, 1904. This is a branch of the litigation referred to in County' of Walton v. County of Morgan, ante, 548. The plant of the High Shoals Manufacturing Company being partly in the County of Morgan and partly in the County of Walton, Morgan County filed a suit against the company and Walton County for the purpose of collecting the company’s taxes for 1902 and 1903. -The question as to the taxes for 1903 was dealt with in the case above referred to. The court struck so much of the petition as related to the taxes for…
1Opinion of the CourtLamar, J.
(After stating the foregoing facts.) In Penick v. High Shoals Manufacturing Co., 116 Ga. 819, it was decided that the act for the collection of taxes for 1902 provided no assessors, arbitrators, or other method by which to. settle contests as to which of two counties was entitled to taxes on a manufacturing company’s plant divided by a county line. When, therefore, the Hi£h Shoals Company made its return and paid the taxes for 1902 in Walton county, that county was lawfully entitled to the money. Nor was there anything in the receipt and payment to *1030show that the money was had and received for…
2Cases cited1 opinion
- Penick v. High Shoals Manufacturing Co.Supreme Court of Georgia · 1902
3Cited by1 opinion
- Bd. of Com'rs. of Carter Cty. v. Joint. Sch. Dist.Supreme Court of Oklahoma · 1928