Solomon v. The Comm'rs Of Cartersville

• Decision Date: 30 June 1870
• Citation: 41 Ga. 157
• Parties: WILLIAM SOLOMON, plaintiff in error. v. THE COMMISSIONERS OF CARTERSVILLE, defendants in error.
• Court: Georgia Supreme Court

41 Ga. 157

WILLIAM SOLOMON, plaintiff in error. v. THE COMMISSIONERS OF CARTERSVILLE, defendants in error.

Supreme Court of the State of Georgia

(Atlanta, June Term, 1870.)

Tax. Corporations. Constitutional Law. Before Judge Parrott. Bartow Superior Court. April Term, 1870.

On the 16th of March, 1869, a House bill amending the several Acts incorporating the town of Cartersville, was read the third time and passed in the Senate. On the 18th of March, the General Assembly adjourned, sine die. Section 1st of said Act extended the corporate limits. Section 2d empowered the Board of Commissioners to fix the price of license to retail liquors, provided it was not to exceed $300 00 per annum, and to levy a "tax on all real and personal property within the corporate limits of said town as they may think proper, " provided it did not exceed one-half of one per cent. Section 3d allowed a fine of $10 00 for selling liquors without license. Section 4th enacted that no one who had not paid his town taxes and fines, and worked on its streets, as required, might be a Commissioner or vote for Commissioners. Section 5 allowed an extra tax when deemed necessary, to buy a fire engine and appurtenances. Section 6th provided for compelling the citizens to work its streets or pay a street tax. Section 7th authorized the Commissioners, or a majority of them, to issue the bonds of the town for $25,000 00, with interest, payable semi-annually, redeemable in ten years, provided a majority of the citizens favored it; the *citizens were to vote as to how much to issue, and how to invest the bonds. Section 8th allowed the Commissioners, or a majority of them, to invest said bonds in the stock of The Cartersville and Van Wert Railroad, or in such other manner as the majority of the voters should decide at such election. Section 9th empowered the Commissioners to raise a tax to redeem said bonds, if issued. Section 10th repealed conflicting laws.

On the 25th of May, 1869, at a called meeting of the Board of Commissioners, they resolved that, because said 4th section "is considered to be in conflict with the Constitution of the State of Georgia, and without benefit to said town, andrepulsive to the honest sentiments of said town, " they would not enforce said section, and that they would instruct the representatives of said county to have it repealed. A certified copy of this resolution, dated the 25th of May, 1869, is attached to the original Act, which was used here in the argument. The approval of the Act was as follows: "Approved May 26th, 1869, Rufus B. Bullock, Governor, subject to the action of Council of Cartersville."

The extension of the corporate limits took in certain sixty-four acres of land belonging to Solomon. He failing to pay the taxes said to be due to said town on said land, a tax fi. fa. was levied upon it, and it was advertised to be sold on the 25th of September, 1869. Solomon filed his affidavit that said fi. fa. was proceeding illegally, because the land was not within the corporate limits of Cartersville, never was claimed to be in before said Act was approved, which Act is void because the General Assembly adjourned sine die on the 18th of March, 1869, and said approval was too late; because said Act was never promulgated nor published; because there is no public road or street on any part of said land, no one lives or has lived on it, no house is or has been on it for years past, the land is used for agricultural purposes alone, it is no expense to Cartersville and is not even laid off in lots, and...