Cummings v. Shipp

The bill seeks a declaration as to ivhether or not Chapter 15, Acts of 1927 is constitutional. The Act was passed as an amendment to the General Assessment Law, Chapter 602, Acts of 1907. Section 48 of the General Law declares that taxes shall be due October first and delinquent March first of the succeeding year. By the Amendatory Act the date of delinquency was extended from March first to May first in all of the counties, including Hamilton County, except Davidson and a few other counties indicated by reference to the Federal Census. The County Judge of Hamilton County objected to this…