Mayor of Athens v. Long
Supreme Court of Georgia
Tax. Constitutional law. Municipal corporations. Before Judge Rice. Clarke Superior Court. August Term, 1874. This case is sufficiently reported in the above head-note.
1Opinion of the Court
McCay, Judge.
The general rule that it is not competent for the judiciary department of the government to interfere with the legislative department in the exercise of the taxing power, except in cases where it is attempted to violate the prohibitions of the constitution, is undeniable. Nor can we give our assent to the proposition, however respectable the authority on which it rests, that the courts may set up their notions of equality and fairness, so as to control the legislature in its judgment when the constitution contains no restriction. It is impossible that taxes shall be absolutely…
2Cited by5 opinions
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