State v. Callaway
Supreme Court of Georgia
Equitable petition. Before Judge Hammond. Richmond superior court. November 29, 1920. On July 28, 1919, the tax-receiver of Richmond County made assessments for taxation of certain corporate stocks and bonds belonging to the estate of J. B. White, late of Richmond County, this State, who died testate in 1917. The assessments were for the years 1911 to 1917, both inclusive.
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Equitable petition. Before Judge Hammond. Richmond superior court. November 29, 1920. On July 28, 1919, the tax-receiver of Richmond County made assessments for taxation of certain corporate stocks and bonds belonging to the estate of J. B. White, late of Richmond County, this State, who died testate in 1917. The assessments were for the years 1911 to 1917, both inclusive. White had not returned these securities assessed by the receiver for any of those years, nor had Callaway, as executor of his will, returned the same. The executor, being dissatisfied with the assessments made by the…
1Opinion of the Court
Fisi-i, O. J., and Hines, J.
The act of 1918 (Georgia Laws 1918, p. 232), approved July 31, 1918, is in part as follows: “ That when the owner of property has omitted to return the same for taxation at the time and for the years the return should have been made, or, having returned his property or part of the *874same, lias grossly undervalued the property returned, or his property has been assessed for taxation at a figure grossly below its true value, such owner, or, if dead, his personal representative or representatives, is required to return such property for taxation for each year he is…
2Cases cited2 opinions
- Atlanta Northern Railway Co. v. HarrisSupreme Court of Georgia · 1917
- Peterson v. LottSupreme Court of Georgia · 1911
3Cited by7 opinions
- Ellis v. Millen Hotel Co.Supreme Court of Georgia · 1941
- Usry v. Hines-Yelton Lumber Co.Supreme Court of Georgia · 1933
- Ayers v. YoungSupreme Court of Georgia · 1954
- Bowles v. WhiteSupreme Court of Georgia · 1950
- Wood v. HayesSupreme Court of Georgia · 1940
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