Legal Opinion

Sheffield v. Chancy

Supreme Court of Georgia

Decided October 2, 1912PublishedCited by 19 opinions

Injunction. Before Judge Worrill. Early superior court. December 14, 1911. John C. Chancy, C. S. Middleton, and E. H. Sheffield, citizens and taxpayers of Early County, brought their petition against the. board of commissioners of roads and revenues for said county, consisting of Sheffield and others, and against J. J. Smith, treasurer, and J. C. Loyless, tax-collector, and prayed for an injunction against the collection of certain items of the tax levy for the year 1911,…

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Injunction. Before Judge Worrill. Early superior court. December 14, 1911. John C. Chancy, C. S. Middleton, and E. H. Sheffield, citizens and taxpayers of Early County, brought their petition against the. board of commissioners of roads and revenues for said county, consisting of Sheffield and others, and against J. J. Smith, treasurer, and J. C. Loyless, tax-collector, and prayed for an injunction against the collection of certain items of the tax levy for the year 1911, alleged to be illegal and exorbitant. The tax levy attacked is as follows: “1. To pay indebtedness due, or to become due,…

1Opinion of the CourtBeck, J.

(After stating the facts.) The important and controlling question involved in this case is, whether the levying of a tax to pay accumulated debts is one of those included in the provision for recommendation by the grand jury, or whether the ordinary or county commissioners can levy it without regard to any recommendation of the grand jury. This question involves the determination of whether § 507 of the Civil Code of 1910 is to be construed in connection with and as affected by §§ 508 and 510. Without going back of the Code of 1863 to determine the origin of the legislation involving these…

2Cases cited2 opinions

  1. Sullivan v. YowSupreme Court of Georgia · 1906
  2. Arnett v. GriffinSupreme Court of Georgia · 1878

3Cited by19 opinions

  1. Gober v. StateSupreme Court of Georgia · 1981
  2. Wright v. Southern Railway Co.Supreme Court of Georgia · 1917
  3. Wilson v. GastonSupreme Court of Georgia · 1914
  4. Central of Georgia Railway Co. v. WrightSupreme Court of Georgia · 1927
  5. Blalock v. AdamsSupreme Court of Georgia · 1922

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