Supreme Court of Georgia, 1918

Canuet v. Town of Guyton

Canuet v. Town of Guyton
Supreme Court of Georgia · Decided February 15, 1918
147 Ga. 667; 95 S.E. 227; 1918 Ga. LEXIS 102

Canuet v. Town of Guyton

Opinion of the Court

Per Curiam.

1. Under its charter .the Town of Guyton is not authorized to levy a tax in excess of five mills on the dollar. Acts 1914, p. 916. Therefore a levy of ten’mills was ultra vires and illegal. Albany Bottling Co. v. Watson, 103 Ga. 503 (1), 504 (30 S. E. 270).

2. It does not appear that it would require a levy of a tax exceeding five mills to provide for interest and a sinking-fund to meet the obligations imposed by the outstanding municipal bonds. No ruling is made at this time as to whether, if it were necessary in order to provide for interest and a sinking-fund, the municipality would be authorized to levy a tax in excess of the charter limit of five mills.

3. The court erred in .refusing to grant an interlocutory injunction restraining the mayor and council from collecting a tax of ten mills on the dollar.

Judgment reversed.

All the Justices concur.

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