Atlanta & F. R. Co v. Wright

• Decision Date: 18 July 1891
• Citation: 13 S.E. 578,87 Ga. 487
• Court: Georgia Supreme Court
• Parties: Atlanta & F. R. Co. v. Wright, Comptroller General.

13 S.E. 578

87 Ga. 487

Atlanta & F. R. Co.

v.Wright, Comptroller General.

Supreme Court of Georgia.

July 18, 1891.

Taxation op Railroads.

1. That some of the railroads cannot constitutionally bo taxed upon their property beyond a specified percentage upon their annual income does not hinder the legislature from taxing all other railroad companies ad valorem upon their property, the former being also taxed up to the limit established by their charters.

2. Under the constitution, which requires taxes to be levied and collected under general laws, the legislature has no power to impose a pecuniary penalty for non-payment upon one class of tax payors exclusively, leaving all other classes exempt from any penalty whatever.

3. Nor can the legislature subject one class of tax-payers to execution for taxes on the 1st of October when the great mass of the tax-payers are exempt until the 20th of December.

(Syllabus by the Court.)

Error from superior court, Fulton county; Marshall J. Clarke, Judge.

Execution fordelinquent taxes issued by W. A. Wright, as comptroller general, against the Atlanta & Florida Railroad Company. Defendant's affidavit of illegality dismissed. Defendant brings error. Reversed.

P. L. Mynatt & Son, for plaintiff in error.

Geo. N. Lester, Atty. Gen., and Clifford Anderson, for defendant in error.

Simmons, J. The general tax act of 1888 declares that "all the property of railroad companies doing business in this state shall be taxed at the same rate as property of natural persons is taxed, except * * * that portion of the property ofeach railroad company that is exempt by its charter from taxation, " etc. In 1889 the legislature passed an act which declares that, "if any railroad company or companies doing business in this state shall fail or neglect to pay to the state all the taxes which such company or companies may be due and owing to the state lor taxes by the first day of October in each year, then such railroad company or companies shall incur a penalty therefor of five hundred dollars; and the comptroller general shall immediately issue execution against such company or companies for the same, and collect the same." Acts, p. 130. The Atlanta & Florida Kail-road Company neglected and failed to pay the taxes levied and assessed against it by the 1st day of October, 1889; whereupon W. A. Wright, the comptroller general, in compliance with the terms of the last-recited act, issued his execution for the sum of 92, 442.90 taxes due by said company, and also for the further sum of $500 as penalty for failure to pay the taxes. This execution was levied upon certain property of the company on December 13, 1889. On the 15th of January, 1890, R. F. Maddox, president of the company, filed an affidavit of illegality, upon the grounds: (1) That the Southwestern Railroad Company, the Central Railroad Company, the Augusta & Savannah Railroad Company, the Georgia Railroad & Banking Company, and the Western & Atlantic Railroad Company are each taxed one-half of one per cent, upon their net income, while the tax H. fa. mentioned above is an ad valorem tax upon the property of the defendant railroad company, which is a greater tax than that levied upon the roads above mentioned, and which violates the provision of the constitution that all taxation shall be uniform upon the same class of subjects, and ad valorem on all property subject to be taxed within the territorial limits of the authority levying the tax, and shall be levied and...