Wright v. Mayor of Brunswick
Supreme Court of Georgia
Petition for injunction. Before Judge Conyers. Glynn superior court. June 24, 1911. On June 20, 1909, the clerk of the Mayor and Council of the City of Brunswick issued an execution against J. B. Wright and his 124/130 interest in the steamboat “Hessie No. 2,” for taxes claimed to be due the city on his interest in the vessel for the year 1905. The execution was levied by the marshal of the city upon Wright’s interest in the vessel; and he thereupon brought his petition…
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Petition for injunction. Before Judge Conyers. Glynn superior court. June 24, 1911. On June 20, 1909, the clerk of the Mayor and Council of the City of Brunswick issued an execution against J. B. Wright and his 124/130 interest in the steamboat “Hessie No. 2,” for taxes claimed to be due the city on his interest in the vessel for the year 1905. The execution was levied by the marshal of the city upon Wright’s interest in the vessel; and he thereupon brought his petition against the Mayor and Council and the marshal to enjoin the enforcement of the execution. The petition alleged the execution…
1Opinion of the CourtFish, C. J.
(After stating the facts.) Under the first ad valorem tax act of this State (Acts 1852, p. 288) all returns of property for taxation were to be made in the county wherein the taxpayer resided. Our first code, after providing for returns to be made by banks and by railroad, insurance, and express companies, declared: “All other companies or persons taxed shall make their returns to the receiver of the respective counties where the persons reside or the office of the company is located, except in cases of mining companies and of persons who cultivate lands in counties not their residence.” Code…
2Cases cited6 opinions
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- Hooper v. Mayor of BaltimoreCourt of Appeals of Maryland · 1859
- County of Walton v. County of MorganSupreme Court of Georgia · 1904
- American Mail Steamship Co. v. CrowellSupreme Court of New Jersey · 1908
- Cook v. Town of Port FultonIndiana Supreme Court · 1886
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3Cited by3 opinions
- Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
- City of Blakely v. HiltonSupreme Court of Georgia · 1920
- St. Simons Transit Co. v. MayorSupreme Court of Georgia · 1914