Livingston v. City Council
Supreme Court of Georgia
Tax. Municipal Corporation. Constitutional law. Before Judge Clarke. Dougherty Superior Court. December term, 1869. . *In October, 1869, a fi. fa. was issued against Livingston, in favor of said city, for $282 00 for “his city tax” of that, year, and $93 00 costs, and was levied upon his property. He filed his oath that the fi. fa. was proceeding illegally, because the City Council had no right to levy said tax, because it was a special tax and not ad valorem.
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Tax. Municipal Corporation. Constitutional law. Before Judge Clarke. Dougherty Superior Court. December term, 1869. . *In October, 1869, a fi. fa. was issued against Livingston, in favor of said city, for $282 00 for “his city tax” of that, year, and $93 00 costs, and was levied upon his property. He filed his oath that the fi. fa. was proceeding illegally, because the City Council had no right to levy said tax, because it was a special tax and not ad valorem. It was stated in the bill of exceptions, though not apparent on said papers, that said tax was for one dollar per capita upon horses…
1Opinion of the Court
By the Court—
Brown, C. J.,
delivering the opinion.
The Act of 1858, amendatory of the charter of the city of Albany, authorized the Mayor and Council to levy such taxes as may be necessary for the support of said City government, and in such a way, as shall be deemed by them to operate most equally . on all the citizens and property within the corporate limits of said city. An Ordinance of the city declares *23“that the sum of one dollar be imposed on each and every horse or mule offered and sold within the city by or belonging to horse or mule drovers.” The 27th Section of the first Article of…
2Cited by8 opinions
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- Ex Parte WoodsCourt of Criminal Appeals of Texas · 1908
- Ex Parte JonesCourt of Criminal Appeals of Texas · 1897
- Cranston v. Mayor of AugustaSupreme Court of Georgia · 1878
- Smith v. MahoneyArizona Supreme Court · 1921
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