Southeast Georgia Land Co. v. Rogers

The Southeast Georgia Land Company filed its equitable petition against the tax-collector and the sheriff of Wayne County, Georgia, praying that those officers be enjoined and restrained from enforcing a tax fi. fa. Petitioner alleged that it had made a valid return of the property at a just and fair valuation; that the board of tax-equalizers of the county, being dissatisfied with the return so made, raised the same from $19,792.00, which petitioner alleges was a fair and just valuation of the property, to $29,-688.00; that it tendered the amount of taxes due upon the property at the…