City of Macon v. Ries

Gilbert and Bell, JJ.,

dissenting. The plaintiffs made returns of their property at valuations clearly stated by them, and thus admitted to be fair. In these circumstances, they should not have relief in equity to avoid the assessments made by the city authorities, without tendering the amounts due and payable under their own valuations. Conceivably the assessors might reduce the valuations as stated in such returns, but it is not insisted that any such reduction should be made. So far as appears, the plaintiffs are merely complaining of the act of the assessors in raising such valuations.…