Stewart v. Collier

• Decision Date: 22 December 1892
• Citation: 17 S.E. 279,91 Ga. 117
• Court: Georgia Supreme Court
• Parties: STEWART, Tax Collector. v. COLLIER.

17 S.E. 279

91 Ga. 117

STEWART, Tax Collector.

v.COLLIER.

Supreme Court of Georgia.

Dec. 22, 1892.

Constitutional Law—Special Tax Law—Board of Equalization — Construction of Act — Title.

1. A tax law, general in the title and in the enacting clause thereof, is not made a special law by a proviso which excepts from its operation any county which has a board for equalizing taxes under special act, there being, in fact, no county having such a board by any special act which is not void because of its conflict with the constitution. Thus the act of August 14, 1891, providing for a board of equalization, and declaring that the commissioners of roads and revenues, and, in case there are no such commissioners, the ordinaries of the counties of this state, shall appoint a board of equalization for said counties for all property subject to taxation in their counties, is a general act of uniform operation throughout the state, although it contains a proviso in these terms: "Provided, that the provisions of this act shall not apply to any county which has a board of equalization under special act;" although there be in two counties of the state such boards under special acts, both of which are void because in conflict with that clause of the constitution requiring all taxes to be levied and collected under general laws. There can be no presumption that the legislature intended a saving in favor of prior unconstitutional acts. Consequently the expression, "board of equalization under special act, " is to he construed as referring, not to any void act, but to a valid one, if any such exists; and, there being none such in existence, the proviso goes for naught.

2. The body of the act in question contains nothing different from what is expressed in the title thereof; the words, "a board of equalization, " in the title, being sufficient to include such a board for each county in the state, as provided for in body of the act.

(Syllabus by the Court.)

Error from superior court, Fulton county; M. J. Clarke, Judge.

Suit by G. W. Collier against A. P. Stewart, tax collector, to declare the act of August 14, 1891, creating a board of equalization, unconstitutional. A demurrer to the petition was overruled, and defendant brings error. Reversed.

The following is the official report:

Collier presented his equitable petition against Armstead, tax receiver, and Stewart, tax collector, of Fulton county, asking for an injuncuon, on the ground that the act of August 14, 1891, relative to the appointment of boards of equalization of tax returns, was unconstitutional, etc. The defendant demurred, and the cause was heard upon the demurrer. The judge below held that the act was unconstitutional, and that plaintiff was entitled to the relief sought, and ordered injunction to issue against the tax collector. To this ruling the tax collector excepted. The petition alleged, in brief: The act of August 14, 1891, purports to create a board of equalization, and under it the commissioners of Fulton county appointed such board. As one of the taxpayers of the county, petitioner, under oath, gave in his...