Spann v. The Bd. Of Comm'rs

Citation64 Ga. 498
PartiesSpann et al. v. The Board of Commissioners, etc., of Webster County.
Decision Date28 February 1880
CourtSupreme Court of Georgia

Tax. Constitutional law. Before Judge Crisp. Webster County. At Chambers. December 6, 1879.

Reported in the decision.

George Thornton; D. B. Harrell; Hawkins & Hawkins, for plaintiffs in error.

Guerry & Son; B. P. Hollis; J. B. Hudson, for defendants.

Jackson, Justice.

The commissioners of roads and revenues of the county of Webster levied a tax of one hundred and forty-two and one-half per cent. upon the state tax for county purposes for the year 1879, and complainants brought this bill in equity to enjoin its collection; the chancellor refused the writ of injunction prayed for, and on this judgment of refusal error is assigned in this court. The assessment of taxes levied is for expenses superior court, thirty-five per cent.; for repair of bridges, fifty-five per cent.; for payment for iron safes for the county, twenty-two per cent.; for paupers, twelve and one-half per cent.; for expenses of jail, six per cent.; for incidental expenses, twelve per cent. *On the item of six per cent. for the jail, twelve per cent. for incidental expenses, and twenty-two per cent. for iron safes, special error is assigned as being each illegal, and to the entire levy as being over one hundred per cent., which was the limit of the recommendation of the grand jury.

1. Many of the items did not need the recommendation of the grand jury to legalize them, and if one hundred per centum was recommended and the excess needed no recommendation, then, according to the decision in Arnett v. Griffin, 60 Ga., 349, the entire levy would stand as the law was at the date of that ruling. Here fifty-five per centum for bridges did not need any recommendation, according to the decision in the same case, and without considering other items which did not require the recommendation of the grand jury, this alone reduces the total levy needing recommendation below one hundred per centum, and the tax is valid according to Arnett v. Griffin.

2. But the plaintiffs in error insist that the constitution of 1877 has changed the law, and that under that constitution the three items of six per centum for the jail, twelve per centum for incidental expenses, and twenty-two per centum for iron safes, are all unconstitutional and void.

The second paragraph of the sixth section of the seventh article of that constitution is in these words: "The general assembly shall not have power to delegate to any county the right to levy a tax for any purpose, except for educational purposes in instructing children in the elementary branches of an English education only; to build and repair the public buildings and bridges; to maintain and support prisoners; to pay jurors and coroners, and for litigation, quarantine, roads, and expenses of courts; to support paupers and pay debts heretofore existing."

Paragraph one of section seven of the same article is as follows: "The debt hereafter incurred by any county, municipal corporation, or political division of this state, except as in this constitution provided for, shall never exceed seven per centum of the assessed value of all the *taxable property therein, and...

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4 cases
  • Columbia Ave Savings Fund, Safe Deposit, Title & Trust Co. v. City of Dawson
    • United States
    • U.S. District Court — Northern District of Georgia
    • 3 Agosto 1903
    ... ... debt, within the meaning of the Constitution ... The ... next case was that of Spann v. Webster County (Feb ... term, 1880) 64 Ga. 498. Webster county purchased a safe, ... incurring an indebtedness therefor. The court, following ... ...
  • City Council of Dawson v. Dawson Waterworks Co.
    • United States
    • Georgia Supreme Court
    • 14 Marzo 1899
    ...word "debt" in the clause of the constitution above quoted. Under this permission the decisions specially brought under review are Spann v. Board, 64 Ga. 498; Cabaniss v. Hill, 74 Ga. 845; Improvement, Gas & Water Co. v. City of Cartersville, 89 Ga. 683, 16 S.E. 125; Cartersville Waterworks......
  • Lewis v. Lofley
    • United States
    • Georgia Supreme Court
    • 27 Enero 1894
    ...Cartersville, 89 Ga. 683, 16 S. E. 25. Allen Fort and Edwards & Greer, for defendants in error, cited Butts v. Little, 68 Ga. 277; Spann v. Board, 64 Ga. 498; Hudson v. Mayor, 64 Ga. 286; Mayor v. McWilliams, 67 Ga. 106; Lott v. Mayor, 84 Ga. 681, 11 S. E. 558; Cartersville, etc., Water Co.......
  • Peumb v. Tucker
    • United States
    • Georgia Supreme Court
    • 28 Febrero 1880

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