Bagwell v. Cash

Head, Justice.

1. “Powers of all public officers are defined by law, and all persons must take notice thereof. The public may not be estopped by the acts of any officer done in the exercise of a power not conferred.” Code, § 89-903.

2. County boards of tax assessors are limited by law in the employment *223of agents. Such agents may be employed to seek out unreturned property for taxation. They may be paid a commission not exceeding 10% of the county and school tax on returned property placed on the digest “by the efforts of said agents.” Code (Ann.), Chapter 92-69, § 92-6910 (Ga. L. 1913, p. 123,…