Page v. Sansom

ON MOTION EOR REHEARING.

It is insisted that since the consolidation occurred in the year 1935, the tax for that year was retroactive and illegal. To support this contention the movants cite Moore v. Howard, 181 Ga. 605 (183 S. E. 495). That decision has no application to the case at bar. In the first place, the petition here proceeded upon the theory of illegal consolidation, and did not assail the tax or any part of it upon the ground of “retroactiveness.” In the next place, the decision cited was based upon an election for local school tax, as distinguished from a tax for the payment of a…