State v. Callaway

• Decision Date: 14 May 1920
• Docket Number: 1653.
• Citation: 103 S.E. 792,150 Ga. 235
• Parties: STATE v. CALLAWAY ET AL.
• Court: Georgia Supreme Court

103 S.E. 792

150 Ga. 235

STATE v. CALLAWAY ET AL.

No. 1653.

Supreme Court of Georgia

May 14, 1920

Judgment Adhered to August 14, 1920.

Syllabus by the Court.

The proceedings substantially complied with the law applicable to the case of a taxpayer who had failed to return his property for taxation, who had been notified by the tax receiver to make a return, who had failed to comply with the notice, and whose property had been assessed by the tax receiver, and who had accordingly demanded an arbitration. They were not under the Tax Equalization Law of 1913, which had no application. The oaths to which the arbitrators subscribed were, in substance, sufficient to comply with section 1100, Civil Code 1910.

The arbitrators selected were not ineligible by any reason assigned.

The court did not err in refusing a pendente lite injunction.

Error from Superior Court, Richmond County; H. C. Hammond, Judge.

Proceeding by the State of Georgia against E. H. Callaway, executor, and others, to enjoin the arbitration of the valuation of personal property for taxation. Pendente lite injunction denied, and the State brings error. Affirmed.

Pierce Bros., A. L. Franklin, and W. K. Miller, all of Augusta, for plaintiff in error.

Callaway & Howard, of Augusta, for defendants in error.

GILBERT J.

1. This is a proceeding to enjoin the arbitration of the valuation of personal property for taxation. It is contended that the arbitrators were illegally proceeding under the tax equalization law. It may be profitable to set out the procedure required by our Code in such cases. "When the owner of property has omitted to return the same for taxation at the time and for the years the return should have been made, such owner is required to do so for each year he is a delinquent, said return to be made under the same laws rules, and regulations as existed during the year in default." Civil Code, § 1055. "When the omitted property is of that class which should have been returned to the tax receiver of the county, the said tax receiver shall notify in writing such delinquent, requiring that he shall make a return thereof within twenty days." Civil Code, § 1057. If such a delinquent refuses to return his property after the notice given, "it shall be the duty of the tax receiver to assess such property for taxation from the best information he can obtain as to its value for the years in default and notify such delinquent of the valuation, which shall be final, unless the taxpayer raises the question that it is excessive, in which event the further procedure shall be the same as provided by law when the value of returned property is arbitrated." Civil Code,§ 1059. The taxpayer, being dissatisfied with the assessment of the tax receiver, has the privilege of leaving it to three disinterested persons for arbitration. Civil Code, § 1098. "Whenever such assessors are called in, they shall take an oath before the receiver to do justice between the parties at variance touching the true assessment of the tax return." Civil Code, § 1100. The petition shows that the taxpayer had failed to return certain personal property for taxation during the years 1911, 1912, 1913, 1914, 1915, 1916 and 1917, inclusive. Pursuant to Civil Code, § 1059, the tax receiver proceeded to assess the property for taxation, from the best information he could obtain as to its value for the years in default, and notified the delinquent of the valuation. Thereupon, within 20 days after receiving the notice, the taxpayer gave notice to the tax receiver that he was "dissatisfied with the assessments," and requested that "said assessments be referred to arbitration as provided by law." The taxpayer also notified the tax receiver that he had selected Percy E. May as...