High Shoals Manufacturing Co. v. Penick
Supreme Court of Georgia
Petition for injunction. Before Judge Lewis. Morgan superior court. March 8, 1906. The High Shoals Manufacturing Company is a corporation owning and operating a manufacturing plant for the manufacture of raw cotton into cotton goods.
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Petition for injunction. Before Judge Lewis. Morgan superior court. March 8, 1906. The High Shoals Manufacturing Company is a corporation owning and operating a manufacturing plant for the manufacture of raw cotton into cotton goods. The manufacturing plant is located on a tract of land lying on and across the county lines of Morgan, Oconee and Walton counties, with its home office in Walton county. 'The main buildings, or most of the main buildings of this plant, ■containing machinery, are located in Morgan county. The company owns a storehouse situated on this tract of land, in which it…
1Opinion of the CourtEvans, J.
(After stating the facts.) The general tax act of 1904 (Acts 1904, p. 37) requires the president, superintendent, or agent of a manufacturing company to return for taxation the real estate of the company to the tax receiver of the county wherein it is located, and the personal property to the tax-receiver of the *506county where the office of the company is located; “provided, that if the real estate upon which said manufacturing or other business enterprise of whatever nature is carried on lies on or across a county line or county lines and in two or more counties, said real estate shall be…
2Cases cited3 opinions
- Fears v. StateSupreme Court of Georgia · 1897
- County of Walton v. County of MorganSupreme Court of Georgia · 1904
- County of Morgan v. County of WaltonSupreme Court of Georgia · 1905
3Cited by9 opinions
- Penick v. FosterSupreme Court of Georgia · 1907
- American Liberty Insurance v. SandersCourt of Appeals of Georgia · 1969
- Hill v. Wadley Southern Railway Co.Supreme Court of Georgia · 1907
- Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
- City of Blakely v. HiltonSupreme Court of Georgia · 1920
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