Colvard v. Ridley

Candler, Justice.

1. Art. VII, Sec. I, Par. III of the Constitution of 1945 provides: “All taxes shall be levied and collected under general laws and for public purposes only. All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax.” Code Ann. § 2-5403. And Art. I, Sec. I, Par. II of our Constitution declares that “protection to person and property is the paramount duty of government, and shall be impartial and complete.” Code Ann. § 2-102. “Taxation on all real and tangible personal property subject to be taxed is required…