Moore v. Howard

• Decision Date: 16 January 1936
• Docket Number: 10759.
• Citation: Moore v. Howard, 181 Ga. 605, 183 S.E. 495 (Ga. 1936)
• Parties: MOORE et al. v. HOWARD, Tax Collector, et al.
• Court: Georgia Supreme Court

183 S.E. 495

181 Ga. 605

MOORE et al. v. HOWARD, Tax Collector, et al.

No. 10759.

Supreme Court of Georgia

January 16, 1936

Syllabus by the Court.

1.In an election held to determine whether a school district shall impose upon itself an additional tax of five mills for the maintenance of the public schools of that district under section 125 of the act of 1919(Ga. Laws 1919, pp. 188, 339) it is only necessary that two-thirds of the qualified voters of the district who participate in such election shall vote in favor of the imposition of the tax.It is unnecessary that those participating in such election constitute a majority of those qualified to have voted in the election.Even a minority of those qualified voters may carry an election "for local taxation for public schools," provided that those voting for local taxation for public schools shall be "two-thirds of those voting."Consequently the court did not err in holding valid the election held on August 8, 1931, or in refusing to enjoin the collection of tax executions issued in pursuance thereof for the years 1932, 1933, and 1934.

2.There is a well-settled inhibition against retroactiveness.Furthermore, no law can be passed for a certain subdivision of the state which runs counter to the general law of the state.By the general law January 1st is fixed as the date on which taxes for each year become liens on property of the taxpayers of the state; and there is no local occurrence in any subdivision of the state which can vary or affect this rule.Consequently in this case the issuance of the tax fi fas. for the year 1931 was unauthorized and illegal, and the court erred in refusing to enjoin their collection.

Error from Superior Court, Screven County; Wm. Woodrum, Judge.

Petition for injunction by J. M. Moore and others against J. W Howard, Tax Collector of Screven County, and another.To review the judgment, plaintiffs bring error.

Affirmed in part and reversed in part.

C. L Hilton, of Sylvania, for plaintiffs in error.

T. J. Evans, of Sylvania, for defendants in error.

Syllabus OPINION.

RUSSELL Chief Justice.

Moore and others filed a petition against the tax collector of Screven county, and a constable of the 1286th district thereof, praying that the defendants be enjoined from enforcing collection of certain fi. fas. issued against petitioners for a local school tax of 5 mills and a tax of 3 mills for retiring a stated bonded indebtedness.Petitioners alleged that the election held on August 8, 1931, under which said local school tax of 5 mills was levied, was invalid; and that, even if valid, the levy for the year 1931 was void as being retroactive.By consent the case was submitted on an agreed statement of facts, and the court's judgment was invoked as to a decision of the following questions (the contest as to the levy of 3 mills having been eliminated): (1)"Was not the election held on August 8, 1931, in the Hiltonia School District of said State and county, pursuant to the provisions of section 1551(133) of the [Michie] Code of 1926 invalid, in that said code provision contravenes the provision of paragraph one (1), section seven (7), of article seven (7) of the Constitution of the State of Georgia.(2) If said election was valid, was not this tax levy for this year, 1931, retroactive and invalid?"The facts agreed to were as follows: The Hiltonia school district comprises the 1286th district G. M. of Screven county.The official list of qualified voters of this district contained 87 names.On August 8, 1931, an election was held in said school district for the purpose of determining whether or not the qualified voters of said school district wished to supplement the state and county school fund by levying a local tax of 5 mills.The returns of the election showed: "For local taxation of public schools, 31 votes; against local taxation of public schools, 6 votes."After said election, the county school superintendent of Screven county certified to the board of commissioners of roads and revenues of the county and to the comptroller general of the state the rate of taxation fixed for such school by its board of trustees, such rate being 5 mills, and said board of commissioners of roads and revenues, at its regular meeting on the fourth Tuesday in August, 1931, after said election, assessed a tax of 5 mills upon all the property in said school district for educational purposes for the year 1931. J. W. Howard, the tax collector of Screven county, levied the local tax of 5 mills for the year 1931 against the properties of complainants located in said school district, based on complainants' tax returns as of January 1, 1931.Said local tax of 5 mills has been levied against the properties of complainants for the years 1931, 1932, 1933, and 1934.Complai...