Bd. Of Tr.S Of Gate City Guard v. Oity Of Atlanta
Decision Date | 19 July 1901 |
Citation | 113 Ga. 883,39 S.E. 394 |
Parties | BOARD OF TRUSTEES OF GATE CITY GUARD. v. OITY OF ATLANTA. |
Court | Georgia Supreme Court |
TAXATION—EXEMPTIONS—PUBLIC PROPERTY-CONSTITUTIONAL LAW.
1. Public property, within the meaning of that clause of the constitution which authorizes the general assembly to exempt from taxation "all public property, " embraces only such property as is owned by the state, or some political division thereof, and title to which is vested directly in the state, or one of its subordinate political divisions, or in some person holding exclusively for the benefit of the state, or a subordinate public corporation.
2. It follows from the ruling stated in the preceding note that that portion of the act of the general assembly approved October 13, 1885, and now embodied in Pol. Code, § 1150, which declares that each armory "owned" and occupied by any command of the volunteer military forces of the state "shall be, to all intents and purposes, public property, * * * and as such public property * * * shall be exempt from any taxation, state, county or municipal, " is in violation of the constitution, and therefore null and void.
(Syllabus by the Court.)
Error from superior court, Fulton county; A. W. Fife, Judge.
Action between the Board of Trustees of the Gate City Guard and the city of Atlanta. From the judgment the board of trustees brings error. Affirmed.
Jas. F. O'Neill, for plaintiff in error.
Jas. L. Mayson and W. P. Hill, for defendant in error.
On October 13, 1885, an act was approved which declared: Acts 1884-85, p. 84, § 15 (Pol. Code, § 1156). Under the constitution "the general assembly may, by taw, exempt from taxation all public proper ty." Civ. Code, § 5884. The general assembly, under the authority thus granted, has declared that "all public property" shall be exempt from taxation. Pol. Code, § 762...
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