City of Blakely v. Hilton
Supreme Court of Georgia
Equitable petition. Before Judge Worrill. Early superior court. April 9, 1919. Mrs. Sarah Hilton, J. S. Sherman, and H. E. Hightower, as executors of the estate of E. Hilton, sought to enjoin the collection of a tax fi. fa. for $3,000, representing the taxes assessed by the municipal authorities of the City of Blakely, a municipal corporation in the County of Early, against the executors as such, for the year 1917, upon certain cotton, money, and notes of the estate of E.…
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Equitable petition. Before Judge Worrill. Early superior court. April 9, 1919. Mrs. Sarah Hilton, J. S. Sherman, and H. E. Hightower, as executors of the estate of E. Hilton, sought to enjoin the collection of a tax fi. fa. for $3,000, representing the taxes assessed by the municipal authorities of the City of Blakely, a municipal corporation in the County of Early, against the executors as such, for the year 1917, upon certain cotton, money, and notes of the estate of E. Hilton. The petition alleged that 'the situs of the cotton, money, and notes for taxation was outside of the corporate…
1Opinion of the CourtGeorge, J.
(After stating the foregoing facts.) Section 16 of the charter of the City of Blakely confers upon the city the power to "put an ad valorem tax, not exceeding the constitutional rate, on all property in said city.” The charter further provides that “the taxing power of said city shall be as general, full and complete as that of the State itself.” Acts 1900, pp. 219, 224. No statute in this State, and no provision in the charter of the City of Blakely, in terms or by necessary construction, fixes the situs for taxation of the personal estate of a deceased person while in course of…
2Cases cited23 opinions
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3Cited by7 opinions
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