County of Houston v. Central Railroad
County of Houston v. Central Railroad
72 Ga. 211
County of Houston v. Central Railroad
Opinion
This case falls within, and is controlled by, the principle announced in The City of Albany vs. Savannah, F. & W. Rwy., determined at the present term of court. Our special legislation as to the taxation of railroads virtually excludes counties arid municipal corporations from levying a tax upon them and the appurtenances-necessary to maintain and operate them, for county and municipal purposes, by making no provision for levying and collecting suchi tax. Act of 1874, p. 107 ; Code, §§826 (a), 828 (g).
(Head-note by trie court.)
Case-law data current through December 31, 2025. Source: CourtListener bulk data.