Several previous attacks have been made upon the constitutionality of the act of 1905 as originally passed, and also as amended by the act of 1906. See Ga. R. Co. v. Hutchinson, 125 Ga. 762 (
In this case the act makes no provision for any method of contesting the election at law or the question of whether the legislative provisions in regard to the local educational tax have gone into effect legally in any given county. When, therefore, it is sought to assess and enforce such a tax against the property, the owner thereof has a right to call in question the authority under which the local officers are proceeding and to say that the law is void or the election is invalid. We do not mean to say that every irregularity or failure to comply strictly with directory provisions of the law will invalidate such an election and render its result of no force as an authority to the officers to proceed; but we do mean that if the election or attempted election was such as to be unlawful and to confer no valid authority upon the local officials to proceed to assess and collect the tax, the property owner could set
Moreover, there is another cogent ground for the distinction between this case and others cited above. This is not purely a legislative matter. The legislature could not have passed an act di
In some States there are constitutional provisions in regard to elections for removal of county seats, somewhat like the constitutional amendment above referred to; and in those States there have been rulings similar to that now made. See, on the general subject, Gibson v. Board of Supervisors,
Where officers are proceeding with apparent regularity under color of law, and their authority to assess and collect a tax is attacked by a property owner, the burden is upon him to show such lack of authority; and this is true whether he claims the lack of authority to arise from an uneonstitutionality of the law, or because the attempted election was so abortive in character as not to make the law applicable to the locality and therefore not serviceable as authority for levying and collecting the tax.
7. The plaintiffs in error further maintained that the petition which was presented to the ordinary was to hold a district election under section 4 of the act of 1905 as amended by that of 1906, while the order of the ordinary was for a county election, and hence that the election held thereunder was void. The petition presented to the ordinary, when considered as a whole, shows that it waá- for a county election. It recited, that it was made by the voters of the County of Emanuel; that there was no local tax for educational purposes in that county; that one was desired; and that one fourth of the voters of the county made the application, and prayed an election to be held under the act of 1905 as amended by that of 1906, referring to the whole act by volume and pages of the published' laws. It is true that the petition adds: “Said election to be ordered and held in accordance with the provisions of said act as amended, and especially the provisions of section 4; said act to be found in public acts of 1906, pp. 61 et seq.” Section 4 of the amended act has reference to district elections; but it is evident from the whole petition, which was not by voters of a district and asked for- no district election, that the number of the section mentioned was a mere inadvertence or clerical mistake. The petition in its entirety was for a county election.
Evidence was introduced by the plaintiffs to show that the time which elapsed after the board of registrars of the county received notice of the election to be held on July 10, 1907, was so short that they did not have time to prepare and purge the registration lists of the county; that the tax-collector, clerk, and ordinary furnished no list of tax defaulters, and that therefore no registration lists were made up by the board of registrars by purging the list
It, was still further urged, that, when the superintendents of the precincts assembled at the county site to consolidate the vote at noon on the next day after the election, the returns from one district had not arrived, and that they did not reach the consolidators until two o’clock, but, upon arriving before the consolidation had been completed, they were included in it.. In another district of the county the returns were, not sent for consolidation by one of the superintendents of the election, but by a letter sent to the ordinary, which he opened and delivered to the consolidators, and the votes were included in making up the consolidated returns. It was urged, that these irregularities in the returns should have excluded the votes in those districts from being considered, that if this had been done it would have affected the result, and that therefore the election and the declaration thereof were void. The ordinary testified that he delivered the returns thus received to the
In Gilleland v. Schuyler,
10. The plaintiffs in their pleading also made other allegations as to the unconstitutionality of the act of 1905 as amended by that of 1906, but failed to specify the illegality so as to make any proper point for decision. They also alleged one or two other irregularities; but either there was a lack of evidence in regard to them, or there was no error on the part of the court in passing upon the evidence which was introduced by the two parties on the .subject. Hpon the whole ease we can not say that the court erred in refusing to grant the interlocutory injunction prayed.
Judgment affirmed.
