165 Ga. 623 | Ga. | 1927
Lead Opinion
In 1924 the commissioners of roads and revenues of Morgan County levied a tax of $1.70 on the $100, for county purposes, on all the taxable property in that county. The State tax for that year was 50 cents on the $100, and it will be observed that the county tax was 3.4 times as great as the State tax levy. The Central of Georgia Railway Company filed an affidavit of illegality, which was later amended, in which items 3, 4, 5, and 8 of the tax levy were attacked. The affidavit of illegality was traversed; and upon an agreed statement of facts all issues were submitted to the trial judge without the intervention of a jury. The judge found that the levy of the commissioners was legal to the extent of three times, or 150 per cent, of the amount of the State tax, but illegal to the extent of 4 mills, or 40 cents on the $100. Writs of error were sued out by both parties; and the Court of Appeals, affirming the judgment in one case and reversing the judgment sustaining in part the affidavit of illegality, sustained the levy of the commissioners as a whole. Upon review by certiorari, which we deemed proper to grant in view of the importance of the question involved, we are satisfied that the Court of Appeals reached the proper conclusion.
The levy of tax by the county authorities of Morgan County consisted of the following items: (1) Twenty-seven cents on the hundred dollars, for public road purposes. (2) Fifty cents on the hundred dollars, to pay any lawful indebtedness. (3) Bight cents on the hundred dollars, to build and repair bridges, jails, and other public buildings. (4) Thirteen cents on the hundred dollars, to pay jailor, sheriff, or other officers’ fees. (5) Five cents on the hundred dollars, to pay jurors’ per diem. (6) Five cents on the hundred dollars, to pay bailiffs, non-resident witnesses, stationery, servants, fuel, lights, water, for said county.
It was agreed as follows: There was no recommendation of the grand jury as touching any portion of this levy. The board of commissioners of roads and revenués of Morgan County had no statement by the county treasurer prepared at the time of the organization of the grand jury at the spring term, 1924, of Morgan superior court, as required by section 509 of the Code. No such statement was presented by the treasurer to the foreman of the grand jury. There was no judgment against Morgan County, nor any debt for which there was a mandamus. The tax levy for the State of Georgia was fifty cents on the one hundred dollars. The fees or salaries of the following officers of Morgan County for the year 1924 were: judge of the city court of Madison, $1500; solicitor of the city court of Madison, $1200; treasurer, $500; demonstration agent, $1800. Morgan County had, prior to 1924, adopted a county-wide system of public schools under that section of the Code which provides for such adoption. The board of education of Morgan County levied a tax of 50 cents on the $100 for the maintenance of its county-wide system of public schools for 1924. Item 2 of the levy, 50 cents on the $100, to pay lawful indebtedness, was a provision to pay only th'e principal and accrued interest on bonds and a sinking-fund for bonds, which had been submitted to and ratified by votes of the people of Morgan County, as follows: On court-house bonds, interest, $1215; on court-house bonds, 2 bonds, $2000; on good-road bonds, $16,250; on good-road bonds, sinking-fund, $13,000; making a total of $32,465.00. Item 8 was levied for the ordinary current expenses of the county.
The defendant in fi. fa. contended that the tax levy for the year 1924 was illegal in the amount of twenty-nine cents on the $100 of taxable property; .also that the judgment of the trial court was contrary to law and the evidence, for that item 2 of the levy for Morgan County for the year 1924, under which was assessed fifty cents on the one hundred dollars to pay any lawful indebtedness,
There is nothing in the levy, in the agreed statement of facts, or elsewhere in the record, to indicate that the commissioners of roads and revenues were attempting to proceed under the power conferred by section 508 of the Code, which provides, “The ordinaries have power to raise a tax for county purposes, over and above the tax they are hereinbefore empowered to levy, and not to exceed fifty per cent, upon the amount of the State tax for the year it is levied: Provided, two thirds of the grand jury, at the
It is apparent from this record that debts had accumulated against Morgan County (the assessed taxable values in which amounted to $4,489,112), where 100 per cent, on the State tax could not pay the current expenses of the county and the debt in one year; and by the terms of section 507 the duty was imposed upon the county authorities to pay them off as rapidly as possible. It is agreed that the valid debt authorized by plebescites, with provision for tire interest and sinking-fund provided by law, amounted to $32,465, and a levy of 100 per cent, on the State tax would raise but $22,445.56, to say nothing of provision to be made for the current expense of the year 1924 and the necessity of funds for other county purposes. There are several reasons why it must be assumed that the county authorities in this instance did not avail themselves of the power conferred by section 508, and at least good grounds for their not availing themselves of the provisions of that section. One is that the course pursued obviated any necessity for a grand jury recommendation; this court having more than once held, beginning with the case of Sheffield v. Chancy, 138 Ga. 677 (75 S. E. 1112), that a recommendation by
■ Item 1 of the levy now before us, which imposed a tax of twenty-seven cents on the hundred dollars for public-road purposes, is not to be included in the fifty per cent, on the State tax mentioned in section 508; nor is item 2, which is a levy of fifty cents
Judgment affirmed.
Dissenting Opinion
I dissent from the ruling made in the first headnote. Section 513 of the Civil Code simply defines the purposes for which county taxes can be levied, but does not fix the amount, or attempt to fix the amount for which they can be levied. The purposes for which taxes can be levied under § 513 are the same purposes as those expressed in § 508, which provides for the general tax to meet county purposes. Seaboard Air-Line Ry. Co. v. Wright, 157 Ga. 722 (122 S. E. 35). This latter section fixes the amount for which taxes can be levied to meet the expenses which a county may incur in conducting its business, with the exception of taxes which can be levied under §§ 504, 506, and 507, and under statutes which expressly or by necessary implication authorize the levy of additional county taxes. I further dissent from anything in the opinion of the majority which holds or seems to hold that under § 507, or any other statute of this State, taxes can be levied in excess of 100 per cent, of the State tax to meet accumulated debts and current expenses. See my dissent in Central of Georgia Ry. Co. v. Wright, 165 Ga. 1 (supra).