Summerville Cotton Mills v. Thomason
Summerville Cotton Mills v. Thomason
Opinion of the Court
This was a suit to enjoin enforcement of a county tax levy. The court did not err in striking on demurrer the plaintiff’s allegation that the levy was void because it failed to specify the percentage of State tax levied for each specific purpose. This was a general attack upon the whole levy which consisted of several items, and it appears from the record that at least some of the items, if not all of them, duly specified what percentage of the State tax was levied. In such case it is not sufficient to attack the levy as a whole on the ground that it fails to specify what percentage of the State tax was levied. If any particular items were invalid for such reason, these should have been designated and specifically attacked on that ground. Central of Georgia Railway Co. v. Wright, 165 Ga. 1 (5) (139 S. E. 890).
The plaintiff alleged that the item “of 1 mill to pay all other lawful charges against the county” was in reality levied for the purpose of purchasing rights of way for roads, and was an attempt to levy an amount in excess of that authorized by law for road purposes, since in a different item the county had levied the maximum of 4 mills for road purposes as permitted by the alternative road law. In the plaintiff’s motion for a new trial error is assigned on the direction of a verdict in favor of the county, the assignment of error being that the plaintiff’s contention was sustained by “the undisputed evidence in said case.” The record does not raise the
Neither the order on the demurrer nor the judgment refusing a new trial was erroneous for any reason urged.
Judgment affirmed.
Reference
- Full Case Name
- SUMMERVILLE COTTON MILLS v. THOMASON, sheriff
- Status
- Published