Legal Opinion

Wells v. Savannah

Supreme Court of the United States

Decided May 13, 1901No. 222PublishedCited by 37 opinions

ERROR TO THE SÜPREME COÜRT OE THE STATE OF GEORGIA. The plaintiffs in error commenced this proceeding in the superior court of the látate of Georgia, Chatham County, against the mayor, etc., of the city of Savannah and its city marshal, to enjoin the collection of taxes upon certain real estate in that city, of which they claim to be lessees from the city, and they allege that the taxes assessed upon such real estate are illegal ; they also seek to recover from the city the…

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ERROR TO THE SÜPREME COÜRT OE THE STATE OF GEORGIA. The plaintiffs in error commenced this proceeding in the superior court of the látate of Georgia, Chatham County, against the mayor, etc., of the city of Savannah and its city marshal, to enjoin the collection of taxes upon certain real estate in that city, of which they claim to be lessees from the city, and they allege that the taxes assessed upon such real estate are illegal ; they also seek to recover from the city the amount of taxes theretofore paid by them on such real estate, under protest. The trial of the case resulted in a…

1Opinion of the CourtJustice Pecxh

The contention on the part of .the plaintiffs in error is that, in the exercise of the taxing power granted it by the legislature,the common council of the city adopted the ordinance of May, 1878, and in providing therein for the taxation of the leased lots it thereby impaired the obligation of the contract existing between the city and the holders of that class of property, among whom are the plaintiffs in error, and the ordinance is therefore to that extent void. This contract they say is evidenced, first, by the ordinance of 1790 and the deeds executed in pursuance of its provisions; also…

2Cases cited5 opinions

  1. Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
  2. Tucker v. FergusonSupreme Court of the United States · 1875
  3. Mayor of Savannah v. WeedSupreme Court of Georgia · 1890
  4. Laurence v. Mayor of SavannahSupreme Court of Georgia · 1883
  5. Wells v. Mayor of SavannahSupreme Court of Georgia · 1899

3Cited by37 opinions

  1. New York Ex Rel. Metropolitan Street Railway Co. v. New York State Board of Tax CommissionersSupreme Court of the United States · 1905
  2. J. W. Perry Co. v. City of NorfolkSupreme Court of the United States · 1911
  3. Trimble v. City of SeattleSupreme Court of the United States · 1914
  4. Commissioner of Internal Revenue v. LyonCourt of Appeals for the Ninth Circuit · 1938
  5. Piper v. MeredithSupreme Court of New Hampshire · 1927

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