Wright v. Atlantic Coast Line R. Co.

• Decision Date: 13 October 1927
• Docket Number: 5841.
• Citation: 139 S.E. 817,165 Ga. 101
• Parties: WRIGHT, Comptroller General, v. ATLANTIC COAST LINE R. CO.
• Court: Georgia Supreme Court

139 S.E. 817

165 Ga. 101

WRIGHT, Comptroller General, v. ATLANTIC COAST LINE R. CO.

No. 5841.

Supreme Court of Georgia

October 13, 1927

Syllabus by the Court.

"The trustees of a local school district are not empowered or authorized by law to borrow money. Consequently, where such trustees borrowed" money "no liability attached to the local school district." Powell v. Bainbridge State Bank, 161 Ga. 855, 132 S.E. 60. No action will lie upon notes given for money borrowed to maintain and operate a school in a local school district. Baggerly v. Bainbridge State Bank, 160 Ga. 556, 128 S.E. 766.

The fact that a judgment has been rendered against the local school district does not affect the rulings made above, and will not authorize the levy of a tax in excess of the limit provided in the constitution. Powell v. Hall Hardware Co., 156 Ga. 614, 119 S.E. 595; Brunson v Caskie, 127 Ga. 501, 56 S.E. 621, 9 L.R.A. (N. S.) 1002.

The tax levy to pay interest and sinking fund on school bonds is not attacked.

Error from Superior Court, Decatur County; W. V. Custer, Judge.

Fi. fa by W. A. Wright, Comptroller General, against the Atlantic Coast Line Railroad Company, in which defendant filed an affidavit of illegality. Judgment for defendant, and plaintiff brings error. Affirmed.

A. B Conger, of Bainbridge, for plaintiff in error.

R. G Hartsfield, of Bainbridge, and Bennet & Peacock, of Albany, for defendant in error.

GILBERT J.

The Bainbridge State Bank secured a judgment against the Brinson consolidated school district of Decatur county, its treasurer and trustees, for $4,072.07 and interest, representing a demand of said bank against said school district for an unpaid draft cashed by the bank to provide funds for operating the school of said district in 1924, said draft having been executed by said treasurer and trustees, accepted by the tax collector of said county, and discounted by him to the bank. On December 7, 1925, the commissioners of roads and revenues of said county levied a tax of 10 mills on the dollar upon all property in said school district, to pay said judgment. The Atlantic Coast Line Railroad Company refused to pay said tax, and the comptroller general of Georgia issued on March 30, 1926, his fi. fa. against said railroad company in the sum of $1,265.17, with interest from December 20, 1925, "as balance of its tax for the year 1925 due the Brinson school district," which fi. fa. was levied upon the company's depot property in the town of Brinson. The company filed its affidavit of illegality, alleging that the fi. fa. was issued to collect on said...