Barrow v. Jefferson County

Candler, Justice.

As citizens and taxpayers of Jefferson County, the plaintiffs instituted this litigation to enjoin that county from borrowing $55,800 from the' State of Georgia to be used by the county exclusively for the purpose of financing the cost of a property valuation and equalization program for ad valorem tax purposes and repaying the loan in equal annual installments during a five-year period beginning December 31, 1963. They predicated their right to the relief sought solely on the ground that section 5 of an act which the legislature passed in 1961 (Ga. L. 1961, p. 107) captioned…