McGregor v. Hogan
Supreme Court of Georgia
Petition for injunction. Before Judge Shurley. Warren superior court. June 28, 1921. C. E. McGregor, for himself and on behalf of such other taxpayers of Warren County as were similarly situated, filed an equitable petition against C. P. Iiogan, the sheriff of Warren County, J. T. Scruggs, the tax-collector of Warren County, D. E. Johnson, the sole commissioner of roads and revenues of Warren County, and C. A. Wheeler, H. F. Norris, and S. A. Bay, composing the county board…
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Petition for injunction. Before Judge Shurley. Warren superior court. June 28, 1921. C. E. McGregor, for himself and on behalf of such other taxpayers of Warren County as were similarly situated, filed an equitable petition against C. P. Iiogan, the sheriff of Warren County, J. T. Scruggs, the tax-collector of Warren County, D. E. Johnson, the sole commissioner of roads and revenues of Warren County, and C. A. Wheeler, H. F. Norris, and S. A. Bay, composing the county board of tax-assessors of Warren County, praying, that the sheriff of Warren County be enjoined from levying a certain tax…
1Opinion of the CourtHill, J.
(After stating the foregoing facts.)
1. The first ground of exception to the opinion holding in effect that section 6 of the tax-equalization act of the State of Georgia (Acts 1913, p. 123 et seq.) is not unconstitutional and void as offending both the State and Federal constitutions, which provide for due process of law, is that section 6 of the act does not provide for any notice to the taxpayer before the assessment is made by the tax-assessors, and that opportunity is not given to the taxpayer to be heard as of right before the assessment becomes final against him. It is insisted that as…
2Cases cited15 opinions
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- Central of Georgia Railway Co. v. WrightSupreme Court of the United States · 1907
- Turpin v. LemonSupreme Court of the United States · 1902
- Garrison v. PerkinsSupreme Court of Georgia · 1912
- Commissioners of Habersham County v. Porter Manufacturing Co.Supreme Court of Georgia · 1898
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- City of Macon v. BensonSupreme Court of Georgia · 1932
- Central of Georgia Railway Co. v. WrightSupreme Court of Georgia · 1927
- McMillan v. TuckerSupreme Court of Georgia · 1922
- Candler v. GilbertSupreme Court of Georgia · 1935
- Hardin v. ReynoldsSupreme Court of Georgia · 1939
14 more not listed; retrieve them via the Exa API.