City of Cochran v. Lanfair
Supreme Court of Georgia
Injunction. Before Judge Martin. Pulaski superior court. August 13, 1912. Mrs. J. J. Lanfair filed her petition against the City of Cochran and its marshal, alleging in substance as follows: The City of Cochran issued a fi. fa. for municipal taxes for the year 1911, including therein $17.91 tax fo,r general municipal expenses, $11.02 school tax, and $9.64 bond tax.
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Injunction. Before Judge Martin. Pulaski superior court. August 13, 1912. Mrs. J. J. Lanfair filed her petition against the City of Cochran and its marshal, alleging in substance as follows: The City of Cochran issued a fi. fa. for municipal taxes for the year 1911, including therein $17.91 tax fo,r general municipal expenses, $11.02 school tax, and $9.64 bond tax. The marshal has levied the execution on certain described land, and has advertised the property for sale before the door of the county court-house in Hawkinsville. Unless enjoined he will sell it for the taxes thus assessed against…
1Opinion of the CourtLumpkin, J.
(After stating the foregoing facts.)
1, 2. The leading question presented in this case is of far-reaching importance to the municipalities of the State, and of no little difficulty of solution. On February 28, 1874, an act of the legislature was approved (Acts 1874, p. 109), having the following caption: “An act to limit and regulate the assessment and collection of taxes by municipal authorities in this State, except so far as relates to the City of Savannah.” The first section de*252dared that it should be unlawful for the authorities of any municipal corporation to levy or collect for its…
2Cases cited28 opinions
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3Cited by15 opinions
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