Montgomery County v. Seaboard Air-Line Railway Co.

I. Even after the generality of the taxpayers of a county have paid the taxes levied for a given year, it is permissible for the county taxing authorities to amend an item of the levy so as to set forth and explain the purposes to which the revenue to be raised is to be put, provided that the purpose for which the levy is made and the amount to be paid by each taxpayer is in no wise changed. Seaboard Air-Line Ry. Co. v. McIntosh County, 38 Ga. App. 44 (142 S. E. 698); Southern Ry. Co. v. Whitfield County, 38 Ga. App. 703 (145 S. E. 668). Thus, where the original levy was 85 cents on the $100…