Towns v. Suttles, 17760

• Decision Date: 11 March 1952
• Docket Number: No. 17760,17760
• Citation: 208 Ga. 838,69 S.E.2d 742
• Parties: TOWNS et al. v. SUTTLES, Tax Collector.
• Court: Georgia Supreme Court

Page 742

69 S.E.2d 742

208 Ga. 838

TOWNS et al. v. SUTTLES, Tax Collector.

No. 17760.

Supreme Court of Georgia.

March 11, 1952.

Rehearing Denied March 25, 1952.

SYLLABUS BY THE COURT.

The resolution Ga.L. 1950, p. 472, seeking to amend article 7, section 1, paragraph 4, of the Constitution, Code Ann.Supp. § 2-5404, so that the homestead residence tax exemption would have no application in the Fulton County School District as against the school tax assessed for the support and maintenance of education as recommended by the Fulton County Board of Education, was not ratified by a vote of the electors as provided for under article 13, section 1, paragraph 1 of the Constitution of 1945, Code Ann. § 2-8101.

This was a proceeding to enjoin the collection of a tax. Plaintiffs in behalf of themselves and others similarly situated, alleged that the constitutional amendment under which the tax collector was proceeding had not been legally adopted in accordance with the provisions of the resolution of the General Assembly and the Constitution. The resolution proposing the adoption of the amendment, Ga.L. 1950, p. 472, sought to amend article 7, section 1, paragraph 4, Code Ann.Supp. § 2-5404, which is the provision of the Constitution exempting homestead residences in a limited amount and with defined exception from ad valorem tax.

The resolution proposing the amendment in question provided: Section 1. 'That article VII, section I, paragraph IV of the Constitution of Georgia be amended by adding thereto the following paragraph: 'The homestead exemption herein provided for shall not apply to school taxes assessed and collected by the taxing authorities of Fulton County for the support and maintenance of education as recommended by the Fulton County Board of Education.'' Section 2. The first paragraph provides for the manner of passage in the General Assembly, its publication, and that it be submitted to the people. The second paragraph provides for the contents of the ballots to be used. By the third paragraph it is stated: 'If a majority of electors qualified to vote for members of the General Assembly, voting thereon, in the State as a whole and also a majority of said electors voting thereon, in the Fulton County School District, shall vote for ratification thereof, when the returns shall be consolidated as required by law in elections for members of the General Assembly, the said amendment shall become a part of article VII, section I, paragraph IV, of the Constitution of the State and the Governor shall make a proclamation thereof.'

It was alleged: that, when this amendment was submitted to the people for ratification, it failed to get a majority of the votes in the Fulton County School District; that the Fulton County School District comprises all of the territory in Fulton County, except the City of Atlanta, which is an independent school district; that the amendment received a majority of the votes in the State, and received a majority of the votes in Fulton County, when the vote within the City of Atlanta is included, but failed to receive a majority of the votes in the territory covered by the Fulton County School District, the vote in that area being 5,202 for ratification and 7,001 against ratification.

To an order sustaining a general demurrer to the petition, exceptions were filed.

Thos. E. McLemore, Atlanta, for plaintiffs in error.

Harold Sheats, Elbert P. Tuttle, E. A. Wright, Atlanta, for defendant in error.

ATKINSON, Presiding Justice (after stating the foregoing facts).

The question here presented is new. It involves the manner of amending the Constitution of 1945. Under the Constitution of 1877, article 13, section 1, paragraph 1, Code, § 2-8601, in so far as the people's part in adopting an amendment, this was determined by a majority vote of the electors of the whole State. The vote within the particular area affected was not separately considered. But in the Constitution of 1945, the mode of amending the Constitution was changed.

The Constitution of 1945, article 13, section 1, in so far the people's part in adopting an amendment, states: 'provided that if the proposed amendment is not one that directly affects the whole state, but only one or more subdivisions thereof, said amendment shall not become a part of this Constitution unless it receive both a majority of the electors qualified to vote voting thereon in the State as a whole, and also a majority of the electors qualified to vote voting thereon in the particular subdivision of subdivisions affected.' We construe the word 'subdivision' as here used to mean 'political subdivision,' because, supra in the same paragraph in providing for publication of an amendment, it is stated: 'if such proposed amendment directly affects only one or more political subdivision of the State, then it shall also be advertised in the area to be directly affected thereby * * *.'

The Fulton County School District is a political subdivision of this State. Ty Ty Consolidated School District v. Colquitt Lumber Co., 153 Ga. 426, 112 S.E. 561; Jennings v. New Bronwood School District, 156 Ga. 15(2a), 118 S.E. 560; Seaboard Air-Line Ry. Co. v. Wright, 165 Ga. 367, 140 S.E. 863; Campbell v. Red Bud Consolidated School District, ...