Atlantic Coast Line Railroad v. Long County

My views as to questions 2 to 6, inclusive, propounded by the Court of Appeals are as follows :

1. The questions are to be answered in the light of the statements as to the purposes for which the tax levy was made. The statement as to such purposes does not include any “emergency expense.” The Civil Code (1910), § 507, does not expressly or impliedly authorize the levy of a tax for current expenses in any amount. This view is set forth at length in the dissenting opinion in Central of Georgia Railway Co. v. Wright, 165 Ga. 623, 641 (142 S. E. 288). That code section does not authorize the levy…