Reynolds v. Lofton
Supreme Court of Georgia
Illegality, in Elbert Superior Court. Decided by Judge Andrews, September Term, 1854. The Justices of the Inferior Court of Elbert County issued an execution against the Tax Collector and his sureties, on a bond given for the collection and payment of the county tax for the year 1846. An affidavit of illegality was filed on various grounds — and among others, on the ground that the tax levied was for 62J per cent, upon the State tax, when the Statute of 1821 limited the tax…
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Illegality, in Elbert Superior Court. Decided by Judge Andrews, September Term, 1854. The Justices of the Inferior Court of Elbert County issued an execution against the Tax Collector and his sureties, on a bond given for the collection and payment of the county tax for the year 1846. An affidavit of illegality was filed on various grounds — and among others, on the ground that the tax levied was for 62J per cent, upon the State tax, when the Statute of 1821 limited the tax to 50 per cent.; and that the levy was made by the Court without the previous recommendation of the Grand Jury, as…
1Opinion of the Court
By the Court.
Benning, J.
delivering the opinion.
[1.] Did the Justices of the Inferior Court have power to levy this tax, in the absence of a recommendation of the tax by two-thirds of the Grand Jury ?
The first and second sections of the Act of 1821, “ to authorize the Justices of the Inferior Court of the several counties in this State to levy extraordinary taxes for county purposes,” are as follows:
“From and after the passing of this Act, the Justices of the Inferior Court of the respective counties in this State, or any three of the Bench of Justices of the said Court, in any county, shall…
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