Legal Opinion

Smith v. Baker County

Supreme Court of Georgia

Decided July 24, 1914PublishedCited by 2 opinions

Complaint. Before Judge Prank Park. Baker superior court. March 18, 1913.

1Opinion of the CourtLumpkin, J.

The constitution limits the purposes for which a county may levy taxes. Civil Code (1910), § 6562. Taxation is the normal and ordinary source of income of counties. The act of 1887, which undertakes to place upon counties the duty of paying for services of a surveyor appointed by the Governor to run disputed county lines (Civil Code (1910), §§ 472, 478), was passed with reference to the normal condition of counties, and contem*169plated payment from normal sources, and not merely from accidental pecuniary windfalls. It dealt with all counties which might have disputed lines, not merely with those…

2Cases cited5 opinions

  1. Early County v. Baker CountySupreme Court of Georgia · 1911
  2. Davis v. HorneSupreme Court of Georgia · 1879
  3. Dearing v. ShepherdSupreme Court of Georgia · 1886
  4. Moreland v. Troup CountySupreme Court of Georgia · 1883
  5. Robert v. Wilkinson CountySupreme Court of Georgia · 1912

3Cited by2 opinions

  1. Floyd County v. ScogginsSupreme Court of Georgia · 1927
  2. Fine v. Dade CountySupreme Court of Georgia · 1944

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