Legal Opinion

Seaboard Air-Line Railway Co. v. Wright

Court of Appeals of Georgia

Decided May 19, 1925No. 15922Published

1Opinion of the CourtJenkins, P. J.

1. “County authorities may legally levy a tax not exceeding 100 per cent, of the State tax, to pay accumulated debts and current expenses of the county, without reference to a recommendation of the grand jury. Civil Code (1910), § 507.” Wright v. So. Ry. Co., 146 Ga. 581 (5) (91 S. E. 681); Sheffield v. Chancy, 138 Ga. 677 (75 S. E. 1112); Blalock v. Adams, 154 Ga. 326 (114 S. E. 345); So. Ry. Co. v. Wright, 154 Ga. 334 (114 S. E. 359). The proper county authorities “can levy 100 per cent, of the State tax to pay current expenses” alone, but a levy for both such “current expenses” and…

2Cases cited12 opinions

  1. Gaines v. DyerSupreme Court of Georgia · 1907
  2. Wright v. Southern Railway Co.Supreme Court of Georgia · 1917
  3. Sullivan v. YowSupreme Court of Georgia · 1906
  4. Sheffield v. ChancySupreme Court of Georgia · 1912
  5. Blalock v. AdamsSupreme Court of Georgia · 1922

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