Marion County v. First National Bank

Atkinson, Presiding Justice.

1. “A county may, without being said to create a debt within the meaning of the' constitution, contract for materials [consisting of machinery for use in] the necessary improvement of public roads, to be paid for out of available funds in the hands of the treasurer, or out of the proceeds of taxes that have been or may be lawfully levied during the year in which the contract is made.” Wilson v. Gaston, 141 Ca. 770 (82 S. E. 136); Neal & Son Inc. v. Burch, 173 Ga. 840 (162 S. E. 135). The principle ruled in the Neal case, just cited, that the amount of a “gas tax”…