Farkas v. Smith
Supreme Court of Georgia
Petition for injunction. Before Judge. Cox. Dougherty superior court. December 30, 1916. Sam Farlcas' died testate on September 13, 1915, leaving an estate consisting of- realty and personalty of the estimated total value of $365,335.40. He left surviving eight children.
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Petition for injunction. Before Judge. Cox. Dougherty superior court. December 30, 1916. Sam Farlcas' died testate on September 13, 1915, leaving an estate consisting of- realty and personalty of the estimated total value of $365,335.40. He left surviving eight children. To five of these he bequeathed his entire estate, as follows: “I give, bequeath, and devise to Freddie Farkas Harby, Mack Farkas, Gertrude Farkas Meyer, Leonard Farkas, and Paul Farkas, in trust for the use and benefit herein declared, all my property, personal, real, mixed, choses in action of any nature whatsoever, and all…
1Opinion of the CourtAtkinson, J.
1. It is mainly contended that the act in question, especially in view of section 10, is a provision for taxing property within the meaning of that part of the constitution limiting the power of levying an ad valorem tax, and not merely an excise on the transfer of property. Whether a property tax is imposed is a material question which calls for a construction of the act. It is to be borne in mind that there is a distinction between taxing property and taxing the transmission of title to property upon the death of an owner; they constitute separate taxable subjects, the former being a tax on…
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