Arnett v. Griffin
Supreme Court of Georgia
Tax. Laws. Illegality. Before Judge Wright. Decatur Superior Court. November Term, 1877. The grand jury of Decatur county recommended a county tax of one hundred per cent, on the state tax for the year 1873. The county commissioners assessed a tax of one hundred and ninety-nine and one-third per cent, of the state tax. The objects of the tax were specified, and more than 99-J per cent, was authorized by local enactments, and made up of items which required no recommendation.
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Tax. Laws. Illegality. Before Judge Wright. Decatur Superior Court. November Term, 1877. The grand jury of Decatur county recommended a county tax of one hundred per cent, on the state tax for the year 1873. The county commissioners assessed a tax of one hundred and ninety-nine and one-third per cent, of the state tax. The objects of the tax were specified, and more than 99-J per cent, was authorized by local enactments, and made up of items which required no recommendation. A fi. fa. was issued against Arnett, and levied on certain lots belonging to him. He filed an affidavit of illegality,…
1Opinion of the Court
Jackson, Judge.
Three grounds are taken in this affidavit of illegality, all of which, on demurrer, were overruled by the court, and Arnett excepted — first, because the commissioners, after the grand jury had recommended a tax of 100 per cent, only, on the state tax, assessed a tax of 199|-per cent, upon said state tax, to-wit: 75 per cent, to pay bonds and coupons on county debt; 25 per cent, to repair court-house and jail, and buildings and repairing bridge, and keeping ferry; 33-J- per cent, to pay sheriff, jailor and other officers’ fees; 2 per cent, to pay coroner’s fees; 32 per cent, to…
2Cases cited5 opinions
- Barlow v. Ordinary of Sumter CountySupreme Court of Georgia · 1873
- Waller v. PerkinsSupreme Court of Georgia · 1874
- Tucker v. Justices of the Inferior Court of Lee CountySupreme Court of Georgia · 1866
- Reynolds v. LoftonSupreme Court of Georgia · 1855
- Couper v. RoweSupreme Court of Georgia · 1871
3Cited by6 opinions
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- Sheffield v. ChancySupreme Court of Georgia · 1912
- Central of Georgia Railway Co. v. WrightSupreme Court of Georgia · 1928
- Central of Georgia Railway Co. v. WrightCourt of Appeals of Georgia · 1924
- Spann v. Board of CommissionersSupreme Court of Georgia · 1880
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