125 Ga. 617 | Ga. | 1906
This case was argued with the case of the Georgia Railroad and Banking Co. v. Wright, this day decided, and is controlled by the ruling made in that case, as to many of the points involved. In so far as the other questions raised are concerned, it is controlled by the decisions in Central of Ga. Ry. Co. v. Wright, 124 Ga. 630, and Ga. Railroad & Banking Co. v. Wright, Id. 596. There was in this case a contention similar to that made in the case first referred to, that the assessments made by the comptroller-general for certain years were premature, on the ground that during the time that the plaintiff was allowed by law to make a retiirn for- taxes, both the comptroller-general and the plaintiff were enjoined by an order of the United States circuit court for the northern district of Georgia, the latter from making any return and the former from receiving any return. The Central Trust Company of New York filed a bill in equity in the United States court, praying for an injunction of the character above referred to, and on December 22, 1902, an injunction was granted. This injunction was finally dissolved on February 10, 1905, and the bill was dismissed without prejudice. ' During the time that this bill was pending, the time allowed by law for making returns for the years 1903 and 1904 expired. Restoring the status as it existed at the time that