City Council v. Dunbar
Supreme Court of Georgia
Municipal corporations. Bonds. Taxes. Penalty. Before Judge Gibson. Richmond County. At Chambers. June 4th, 1873. The City Council of Augusta, by its tax ordinance for the year 1873, levied an ad valorem tax of one and one-third per cent, on all taxable property in said city, including in the list of said taxable property all railroad, municipal, or other bonds, (city of Augusta bonds excepted,) solvent notes and accounts, money loaned at interest, and all evidences of debt.
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Municipal corporations. Bonds. Taxes. Penalty. Before Judge Gibson. Richmond County. At Chambers. June 4th, 1873. The City Council of Augusta, by its tax ordinance for the year 1873, levied an ad valorem tax of one and one-third per cent, on all taxable property in said city, including in the list of said taxable property all railroad, municipal, or other bonds, (city of Augusta bonds excepted,) solvent notes and accounts, money loaned at interest, and all evidences of debt. It was provided by said ordinance that all taxes should be payable within thirty days after the tax digest had been…
1Opinion of the Court
McCay, Judge.
1. The case of Bridges vs. The Mayor and Council of Griffin, 33 Georgia, 113, is clearly a decision that the locality of a chose in action, such as bonds, promissory notes, etc., is at the place of the residence of the debtor, and if that decision be now the law the Judge was right in granting the injunction as to the Central and Macon bonds. But we think the legislation of the State, since the date of this decision, clearly indicates that a different rule is now to be adopted. Under our tax laws, as they then stood, though choses in action were taxed, there was nothing in the…
2Cases cited3 opinions
- City of Davenport v. Mississippi & Missouri RailroadSupreme Court of Iowa · 1861
- Latrobe v. Mayor of BaltimoreCourt of Appeals of Maryland · 1862
- Cooper v. BrownCourt of Appeals of Kentucky · 1838
3Cited by31 opinions
- Cruse v. FischlMontana Supreme Court · 1918
- Penick v. FosterSupreme Court of Georgia · 1907
- Cherokee Brick & Tile Co. v. RedwineSupreme Court of Georgia · 1953
- Burns v. City of NashvilleTennessee Supreme Court · 1919
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
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