Legal Opinion

Sullivan v. Yow

Supreme Court of Georgia

Decided May 11, 1906PublishedCited by 24 opinions

Injunction. Before Judge Bussell. Franklin superior court. December 30, 1905. Yow and others, citizens of Stephens county, brought a petition for injunction against the tax-collector of Franklin county, and alleged the following: The petitioners were citizens of that portion of Franklin county which was incorporated into Stephens county, upon the creation of the latter county.

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Injunction. Before Judge Bussell. Franklin superior court. December 30, 1905. Yow and others, citizens of Stephens county, brought a petition for injunction against the tax-collector of Franklin county, and alleged the following: The petitioners were citizens of that portion of Franklin county which was incorporated into Stephens county, upon the creation of the latter county. The tax-collector of Franklin is proceeding to collect a tax levy máde in an order of the court of ordinary of Franklin county, which order was void, for the reason that it failed to specify the per cent, levied for…

1Opinion of the CourtCobb, P. J.

(After stating the foregoing facts.) It was admitted that the order of the court of ordinary, assessing the tax sought to be enjoined, did not specify the per cent, levied for each specific purpose, but only ordered an assessment of a certain amount for each purpose. This order was clearly contrary to the provisions of the statute. The Political Code, §405, provides: “As soon as the county tax is assessed for the year, it shall be done by order of such ordinaries and entered on their minutes, which must specify the per cent, levied for each specific purpose. The assessment applies to every…

2Cases cited4 opinions

  1. Barlow v. Ordinary of Sumter CountySupreme Court of Georgia · 1873
  2. Waller v. PerkinsSupreme Court of Georgia · 1874
  3. Atkinson v. BennetSupreme Court of Georgia · 1898
  4. Mitchell v. SpeerSupreme Court of Georgia · 1869

3Cited by24 opinions

  1. Garrison v. PerkinsSupreme Court of Georgia · 1912
  2. Gaines v. DyerSupreme Court of Georgia · 1907
  3. McGregor v. HoganSupreme Court of Georgia · 1922
  4. Sheffield v. ChancySupreme Court of Georgia · 1912
  5. McMillan v. TuckerSupreme Court of Georgia · 1922

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