Tucker v. Justices of the Inferior Court of Lee County
Tucker v. Justices of the Inferior Court of Lee County
Opinion of the Court
The first grant we find in the Act of 1799, (see Cobbs Digest, sec. 5, p. 944) in the words,' And that, from time to time hereafter, the Inferior Courts of the several counties shall have full power and authority to appoint the places of erecting public bridges; and the Inferior Court shall levy the amount [cost] -thereof on the county, or order the same to be paid out of any funds of the county subject to their disposal.”
The second grant, by Act of 1801, (Cobb's Digest, p. 358) required the Inferior Court to levy, annually, a county tax equal to what is due or may become due to the jailor, sheriff, and coroners, for costs and fees in cases of insolvent prisoners, maintenance of criminals while in jail, etc.
The third grant is by act of 1820, (GoWs Digest sec. 7, p. 184) whereby power is conferred on the Inferior Court to levy a tax, extraordinary of the general State tax, not to exceed 50 per cent., annually, on such general State tax, upon the recommendation of two-thirds of the grand jury.
The fourth grant is by the Act of 1818, (Cobb's Digest, p. 347) whereby the Inferior Court is authorized to raise a special tax, not to exceed one-eighth part of the general tax of the county, for the support of its paupers.
The fifth grant is by the Act of 1843, (Cobb's Digest, p. 5) for educational purposes, upon the recommendation of the grand jury at the spring term.
These powers resided in the Inferior Courts at the time
Flow, it cannot be doubted that, upon the recommendation of two-thirds of the grand jury, an extraordinary tax for
The bill of complainants was evidently filed under the conviction that the Inferior Court could levy no taxes for county purposes beyond fifty per cent, on the general tax; and such, indeed, was my impression until compelled by duty to make this investigation.
This decision is made upon the laws as they were when the bill was filed. Since then, by the Code, the duties of the Inferior Court have been more clearly defined, and their discretionary powers in levying taxes enlarged. See Code, pages 102, 103, 101, 105, 106, 107.
Finding no violation of law in the levy of. taxes by the Inferior Court of Lee, we affirm the judgment of the Circuit Judge, dissolving the injunction in this cause.
Reference
- Full Case Name
- Jesse Tucker and others, in error v. The Justices of the Inferior Court of Lee county, and John Green, Tax Collector, in error
- Cited By
- 7 cases
- Status
- Published