Staten v. Savannah, Florida & Western Ry. Co.
Supreme Court of Georgia
Injunction. Before Judge Iiansell. Lowndes superior court. May 21, 1900. The county commissioners caused the tax-collector of Lowndes county to enter upon the tax-books certain assessments calculated from returns made by the railway company to the comptroller-general, and to issue executions thereon, .amounting to many thousands of dollars, for double taxes alleged to be due by the company for the ten years 1880-1889. An injunction against the enforcement of these executions…
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Injunction. Before Judge Iiansell. Lowndes superior court. May 21, 1900. The county commissioners caused the tax-collector of Lowndes county to enter upon the tax-books certain assessments calculated from returns made by the railway company to the comptroller-general, and to issue executions thereon, .amounting to many thousands of dollars, for double taxes alleged to be due by the company for the ten years 1880-1889. An injunction against the enforcement of these executions was granted. In the answer of the defendants it is insisted, that the constitution of 1877 and the statutes passed in…
1Opinion of the CourtSimmons, C. J.
1. Under the decisions of this court in the cases of Savannah Ry. v. Morton, 71 Ga. 24, City of Albany v. Railway, 71 Ga. 158, County of Houston v. Railroad, 72 Ga. 211, City of Atlanta v. Railway, 74 Ga. 16, and City Council of Augusta v. Railroad, 78 Ga. 119, neither counties nor municipal corporations had, prior to the act of October 16, 1889, providing a system for the taxation of railroad property by counties, any statutory authority to tax such property within their territorial limits; nor was there any machinery provided by the legislature for them to assess and collect taxes on such…
2Cases cited5 opinions
- Savannah, Florida & Western Railway v. MortonSupreme Court of Georgia · 1884
- City Council v. Central RailroadSupreme Court of Georgia · 1886
- City of Albany v. Savannah, Florida & Western RailwaySupreme Court of Georgia · 1883
- City of Atlanta v. Georgia Pacific RailwaySupreme Court of Georgia · 1885
- County of Houston v. Central RailroadSupreme Court of Georgia · 1883
3Cited by5 opinions
- Georgia Railroad & Banking Co. v. WrightSupreme Court of Georgia · 1906
- State Revenue Commission v. National Biscuit Co.Supreme Court of Georgia · 1934
- Greene County v. WrightSupreme Court of Georgia · 1906
- Forrester v. Pullman Co.Supreme Court of Georgia · 1941
- Town of Arlington v. Central of Georgia Railway Co.Supreme Court of Georgia · 1907