Goldsmith v. Georgia Railroad
Supreme Court of Georgia
Constitutional law. Corporations. Tax. Illegality. Injunction. Before Judge Gjrice. Fulton Superior Court. April Term, 1878. Goldsmith, comptroller-general, issued three executions against the Georgia Railroad for tax claimed to be due for the years 1875, 1876 and 1877. These executions differed from each other only in dates and amounts.
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Constitutional law. Corporations. Tax. Illegality. Injunction. Before Judge Gjrice. Fulton Superior Court. April Term, 1878. Goldsmith, comptroller-general, issued three executions against the Georgia Railroad for tax claimed to be due for the years 1875, 1876 and 1877. These executions differed from each other only in dates and amounts. That for the year 1875 was for $19,201.18, “ as its tax for the year 1875, assessed against it upon a return made by the comptroller-general of Georgia, according to law, from the best information he could procure.” Levies were made and affidavits of…
1Opinion of the Court
Bleckley, Justice.
1. The title or caption of the act of incorporation was sufficient, for the reasons given in the Rome Railroad case, decided at the present term.
2. It seems to have been the purpose of this court to hold in 54 Ga., 423, that except as to stock issued under the amendment of 1868 authorizing the Clayton branch, the limit put by the charter of the Georgia Railroad and Banking Company upon the taxing power, extends to all the capital stock of the corporation as a railroad company, and is irrepealable. These questions were fairly involved in that case, and the adjudication of…
2Cases cited1 opinion
- State v. Georgia Railroad & Banking Co.Supreme Court of Georgia · 1875
3Cited by11 opinions
- McIntyre v. HarrisonSupreme Court of Georgia · 1931
- Georgia Public Service Commission v. Atlanta Gas Light Co.Supreme Court of Georgia · 1949
- City of Atlanta v. JacobsSupreme Court of Georgia · 1906
- Musgrove v. Georgia Railroad Bkg. Co.Supreme Court of Georgia · 1948
- Musgrove v. Georgia Railroad & Banking Co.Supreme Court of Georgia · 1948
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