Trustees of Academy v. City Council
Supreme Court of Georgia
Taxation. Municipal corporation. Trust. Before Judge Roney. Richmond county. From the petition for injunction and exhibits thereto the following appears : The city has assessed for taxation real estate of petitioner at $73,400, and personalty at $42,360. On July 31, 1783, an act was passed for laying out the reserve land in Augusta and the erection of an academy, wdiich vested the money arising from sales of lots in the hands of commissioners as trustees to carry out the…
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Taxation. Municipal corporation. Trust. Before Judge Roney. Richmond county. From the petition for injunction and exhibits thereto the following appears : The city has assessed for taxation real estate of petitioner at $73,400, and personalty at $42,360. On July 31, 1783, an act was passed for laying out the reserve land in Augusta and the erection of an academy, wdiich vested the money arising from sales of lots in the hands of commissioners as trustees to carry out the intention of the act and to erect an academy, and their heirs and successors in office forever, in trust for the sole use…
1Opinion of the Court
Simmons, Justice.
The City Council of Augusta-sought to subject to taxation property held by the Trustees of the Academy of Richmond County under two separate trusts : (1) lands held for the use of the academy, under a trust created by the State; and (2) choses in action held under a trust created by the will of Richard Tubman for the erection of a poorhouse. Exemption was claimed as to both kinds of property, as to the lands because they are public property, held and used for a public purpose ; as to the choses in action because their situs for taxation is outside the corporate limits of the…
2Cases cited8 opinions
- Wright v. Southwestern RailroadSupreme Court of Georgia · 1880
- Butterfield v. CaverlyMassachusetts Supreme Judicial Court · 1850
- Appeal Tax Court v. GillCourt of Appeals of Maryland · 1879
- Dart v. HoustonSupreme Court of Georgia · 1857
- Mayor of Baltimore v. StirlingCourt of Appeals of Maryland · 1868
3 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Williamson v. Housing AuthoritySupreme Court of Georgia · 1938
- Sigman v. Brunswick Port AuthoritySupreme Court of Georgia · 1958
- Texas Fidelity & Bonding Co. v. City of AustinTexas Supreme Court · 1922
- Culbreth v. Southwest Georgia Regional Housing AuthoritySupreme Court of Georgia · 1945
- State v. BeardsleySupreme Court of Florida · 1919
22 more not listed; retrieve them via the Exa API.