Joiner v. Pennington
Supreme Court of Georgia
Injunction. Before Judge Rawlings. Jefferson superior court. September 18, 1914. A. E. Pennington filed his equitable petition for injunction against the tax-collector and the sheriff of Jefferson county, in which he alleged, that the officials named were proceeding to collect a certain tax fi. fa. levied -upon his property, the fi. fa. having been issued to enforce the payment of taxes on certain personalty of which petitioner was the owner, consisting of a portable…
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Injunction. Before Judge Rawlings. Jefferson superior court. September 18, 1914. A. E. Pennington filed his equitable petition for injunction against the tax-collector and the sheriff of Jefferson county, in which he alleged, that the officials named were proceeding to collect a certain tax fi. fa. levied -upon his property, the fi. fa. having been issued to enforce the payment of taxes on certain personalty of which petitioner was the owner, consisting of a portable sawmill, certain draft animals, and other equipment necessary for the operation of the sawmill; that petitioner ivas a resident…
1Opinion of the CourtBeck, J.
(After stating the facts.) We are of the opinion that the court did not err in granting the interlocutory injunction so as to preserve the status until the final hearing. The plaintiff in error insists that under the law as contained in section 1075 of the Civil Code of 1910, the property was taxable in Jenkins county. That section contains the following provision: “All persons, companies, or corporations conducting any business enterprise upon realty not taxable in the county in which such persons reside, or the office .of the company or corporation is located, shall return for taxation…
2Cited by4 opinions
- Collins v. MillsSupreme Court of Georgia · 1944
- City of Blakely v. HiltonSupreme Court of Georgia · 1920
- George M. Brewster & Son, Inc. v. BOR. OF BOGOTANew Jersey Superior Court Appellate Division · 1952
- Cornett Bridge, Inc. v. Hall CountyCourt of Appeals of Georgia · 1995