Marsh v. Clarke County School District, 292 Ga. 28

Voters approved a 1% educational sales and use tax (ELOST) in 2001 for five years to fund specified projects totaling $87,849,000.
Total ELOST taxes collected in 2001 were $93,413,789, $5,564,789 over the intended amount but less than the actual project expenditures of $95,362,296.
A second 1% ELOST was approved by voters in 2006 for another five years.
As of September 1, 2012, Clarke County School District carried debt of at least $10,855,000.
Appellant sought a writ of mandamus to require the district to return any “excess proceeds” by reducing millage to reflect the excess, arguing a constitutional provision required it.
The superior court denied relief, and the Supreme Court of Georgia affirmed, concluding no excess proceeds remained and addressing laches.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether excess proceeds exist after expenditures and debt	Appellant argues excess proceeds remain to be used to reduce millage	Respondent contends expenditures and debt consume any excess	No excess proceeds remained; no right to mandamus on this basis.
Whether laches bars mandamus action	Appellant contends laches should not bar a legal mandamus action	Respondent argues gross laches can bar mandamus	Gross laches can bar mandamus; Crow v. McCallum overruled on this point.

Mayor & Alderman of Savannah v. Green, 4 Ga. 26 (1848) (early rule allowing gross laches to bar mandamus)
Crow v. McCallum, 215 Ga. 692 (1960) (mandamus not barred by laches according to older view (overruled))
Addis v. Smith, 226 Ga. 894 (1970) (laches related to equitable defense in mandamus)
James v. Montgomery County Bd. of Ed., 283 Ga. 517 (2008) (mandamus requires clear legal right)
Wood v. City Board of Plumbing Examiners, 192 Ga. 415 (1941) (statutory context for laches discussions)
Clear Vision CATV Svcs. v. Mayor of Jesup, 225 Ga. 757 (1969) (excess proceeds usage principle)