City of Atlanta v. Wright

By an act approved October 16, 1889 (Acts 1889, p. 29, Pol. Code, §§ 784 et seq.), tlie General Assembly undertook to “provide a system of taxation of railroad property in each of the counties of this State through which said railroads run, and to provide a mode of assessing and collecting the same.” By this act it was made the duty of each railroad company in the State, on or before the first day of May of each year, to make a return to the comptroller-general, under the oath of its president or other chief executive officer, showing the following facts as they existed on the first day of…