Penick v. High Shoals Manufacturing Co.
Supreme Court of Georgia
Equitable petition. Before Judge Hart. Morgan superior court. September 7, 1900. An execution for State and county taxes for tbe year 1899 on the property of the High Shoals Manufacturing Company was issued by the tax-collector of Morgan county and levied by the sheriff; and the company, by petition for injunction, sought to prevent the collection of the tax, contending that no part of its property was subject to taxation in Morgan county, and that it was subject to be taxed…
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Equitable petition. Before Judge Hart. Morgan superior court. September 7, 1900. An execution for State and county taxes for tbe year 1899 on the property of the High Shoals Manufacturing Company was issued by the tax-collector of Morgan county and levied by the sheriff; and the company, by petition for injunction, sought to prevent the collection of the tax, contending that no part of its property was subject to taxation in Morgan county, and that it was subject to be taxed only in Walton county, where taxes for that year on the whole of its property had been paid. The company is a…
1Opinion of the CourtCobb, J.
The general tax act of 1898 contained the following visions: “ The presidents of all manufacturing or other incorporated companies, or their agents, other than railroad, insurance, telegraph, telephone, express, sleeping and palace car companies, shall be required to return all their property whatever of their respective companies at its true market value to the tax-receiver of the county where the same is located, or where the principal business of such company is located; provided, that if the real estate and machinery and other personal property used in connection with the operation…
2Cases cited3 opinions
- Decker v. McGowanSupreme Court of Georgia · 1877
- Jackson v. MoyeSupreme Court of Georgia · 1862
- Perkins v. StateSupreme Court of Georgia · 1897
3Cited by11 opinions
- Idaho Power & Light Co. v. BlomquistIdaho Supreme Court · 1914
- McKnight v. HodgeWashington Supreme Court · 1909
- American Can Co. v. McCanlessTennessee Supreme Court · 1946
- Brown v. HowsTennessee Supreme Court · 1931
- J. M. Guffey Petroleum Co. v. DinwiddieCourt of Appeals of Texas · 1914
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