Couper v. Rowe
Supreme Court of Georgia
County Tax. Before Judge Sessions. Glynn Superior Court. December Term, 1870. On the 1st of August, 1870, Rowe, as Ordinary of Glynn county, ordered that one hundred and fifty per eentvrn be levied upon the State tax, for county purposes, for 1870, according to section 545, Revised Code, allowing Justices of the Inferior Court to levy such tax, without a recommendation of the grand jury.
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County Tax. Before Judge Sessions. Glynn Superior Court. December Term, 1870. On the 1st of August, 1870, Rowe, as Ordinary of Glynn county, ordered that one hundred and fifty per eentvrn be levied upon the State tax, for county purposes, for 1870, according to section 545, Revised Code, allowing Justices of the Inferior Court to levy such tax, without a recommendation of the grand jury. The reasons for this order, recited in it, were, “ it will be necessary to levy a tax, for county purposes, for the year 1870, and the grand jury, at its last session, failed to take any action or make any…
1Opinion of the CourtWarner, J.
The Ordinary of Glynn county had no authority, under the statement of facts disclosed by the record, without the consent of two-thirds of the grand jury, to levy the extraordinary tax of one hundred and fifty per cent, under the Act of 1869. The Ordinary, under the general law of the State, had only the right (in case the grand jury failed or refused to recommend the levy of an extra tax for county purposes) to levy an extra tax not exceeding fifty per cent, on the State tax; provided, the levy of such extra tax was necessary to discharge any judgment against the county, or any debt for the…
2Cited by1 opinion
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