Mayor of Macon v. Jones
Supreme Court of Georgia
Municipal Corporations. Tax. Bonds. Laws. Injunction. Before Judge Sl-MMONS. Bibb County. At Chambers. April 30th, 1881. On March 29th, 1881, the mayor and council of the city of Macon passed the following preamble and resolution : “ Whereas, it has become known to this body that James M. Jones, a resident of this city, has, during the years 1870-71-72-73-74-75-76-77-78-79-80 and 1881, been the owner of $14,000.00 of annuity bonds of the city of Macon, which have not been…
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Municipal Corporations. Tax. Bonds. Laws. Injunction. Before Judge Sl-MMONS. Bibb County. At Chambers. April 30th, 1881. On March 29th, 1881, the mayor and council of the city of Macon passed the following preamble and resolution : “ Whereas, it has become known to this body that James M. Jones, a resident of this city, has, during the years 1870-71-72-73-74-75-76-77-78-79-80 and 1881, been the owner of $14,000.00 of annuity bonds of the city of Macon, which have not been returned for taxes by him ' during any of the years named ; and whereas, said bonds were during the years named of fair…
1Opinion of the Court
Jackson, Chief Justice.
Pretermitting the question whether a municipality can tax its own bonds, which has not been decided by the supreme court of the United States on the naked issue that it impairs the obligation of the contract (96 U. S. R., p. 432), we are of the opinion that this case is virtually controlled by the ruling of this court in the case of Miller vs. Wilson, tax-collector, et al., 60 Ga., 505. In that case it was held that the words “ taxable property of the state,” did not embrace the bonds of the state in an act levying a tax on the people of the state ; because it was a…
2Cases cited2 opinions
- City Council v. DunbarSupreme Court of Georgia · 1873
- Miller v. WilsonSupreme Court of Georgia · 1877
3Cited by10 opinions
- Cruse v. FischlMontana Supreme Court · 1918
- Penick v. FosterSupreme Court of Georgia · 1907
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- State National Bank v. City of MemphisTennessee Supreme Court · 1906
- Liverpool & London & Globe Insurance v. Board of AssessorsSupreme Court of Louisiana · 1892
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