Collier v. Morrow
Supreme Court of Georgia
Taxation. Assessment. Arbitration. Estoppel. Before Judge Marshall J. Clarke. Eulton county. At chambers, Collier prayed for a decree adjudging that the true amount of his taxes was the sum tendered by him, and that on payment of the same a tax fi. fa. be quashed; and that the defendants, the tax assessor, tax collector, and sheriff, of Fulton county, be perpetually enjoined from further demanding or enforcing any claim for taxes against him, for any greater sum than that so…
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Taxation. Assessment. Arbitration. Estoppel. Before Judge Marshall J. Clarke. Eulton county. At chambers, Collier prayed for a decree adjudging that the true amount of his taxes was the sum tendered by him, and that on payment of the same a tax fi. fa. be quashed; and that the defendants, the tax assessor, tax collector, and sheriff, of Fulton county, be perpetually enjoined from further demanding or enforcing any claim for taxes against him, for any greater sum than that so tendered and paid. He also prayed for a temporary injunction as against the enforcement of the levy of the tax fi. fa.…
1Opinion of the Court
*148 Judgment affirmed.
By amendment plaintiff alleged that by the constitution of the United States and amendments thereto','particularly the 14th amendment, he was entitled to notice of the proceedings of and hearing before the board of assessors, before any legal investigation or award could be made or rendered by them, and that for want thereof both the award and the State tax laws, said laws not providing for such notice and hearing and forbidding judicial interference with said illegal proceeding of defendants, are violative of the constitutions both of Q-eorgia and of the United States.…
2Cited by3 opinions
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