Athens City Water-Works Co. v. Mayor of Athens
Supreme Court of Georgia
' Tax. Municipal Corporations. Constitutional Law. Contracts. Before Judge Cobb. City Court of Clarke County. January Term, 1885. The Athens City Water-works Company brought suit against 1he Mayor, etc., of Athens, alleging, in brief, as follows : The municipal authorities contracted with one C. E. Robinson for the erection and maintenance of waterworks in that city, agreeing to pay $3,000.00 per annum in quarterly payments for tire use of hydrants, etc.
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' Tax. Municipal Corporations. Constitutional Law. Contracts. Before Judge Cobb. City Court of Clarke County. January Term, 1885. The Athens City Water-works Company brought suit against 1he Mayor, etc., of Athens, alleging, in brief, as follows : The municipal authorities contracted with one C. E. Robinson for the erection and maintenance of waterworks in that city, agreeing to pay $3,000.00 per annum in quarterly payments for tire use of hydrants, etc. Robinson assigned his rights under the contract to plaintiff. The works were completed and accepted in January, 1884. The installment due in…
1Opinion of the Court
Blandeord, Justice.
It is contended by the plaintiff in error that, by the contract between it and the defendant in error, the waterworks are exempt from taxes. If this is so, it must appear from the contract. In looking at the contract between these partios, there does not appear any stipulation which exempts this company from taxation, nor can the same be implied from the contract. Taxation is the rule, and exemption the exception. No property except that specially mentioned can be exempted from taxation (see the constitution of 1877 of this state); but without this, there is nothing in the…
2Cases cited4 opinions
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