MACON COCA-COLA BOTTLING COMPANY v. Evans

Duckworth, Chief Justice.

1. All persons, companies, and corporations (except utilities) conducting any business upon realty not taxable in the county in which such persons reside shall return such personal property used in the business enterprise for taxation in the county in which the realty is taxable. Code § 92-6208. And a voluntary payment of taxes returned in the wrong county is not a ground to estop the proper county from collecting the tax on said property wherein the personalty is used in business. Code §§ 20-1007, 89-903.

2. Where Macon Coca-Cola Bottling Company, as contractor, had…