43 Ga. 336 | Ga. | 1871
The Act of October 13th, 1870, ought to receive a reasonable construction. We have held in the leading case under that Act, to-wit: — the case of Walker vs. Whitehead — that the power of the Legislature to pass it is derived from its power to take any means to enforce the payment of its revenues. We are clear that if the plaintiff, at the time of the contract, and since, has resided out of the State, he owes the State no tax, and never did owe it any tax on this debt. Why should he be compelled to make his affidavit, when a state of facts is admitted which shows there has never been any tax due? This is not like an effort to show the tax has been paid, and thus escape the consequence of having failed to file the affidavit. The facts show that this was not a taxable debt — that it was not one of the debts contemplated by the Act of October 13th, 1870.
Our tax laws, in terms, tax notes, bonds, etc., held by citizens of this State on citizens of other States : Code, section 798. The inference is strong that it was not intended to tax debts held by citizens and residents of other States on
It ha been argued that the words of the Act cover all legal taxes due, and that this may include taxes due other States or the United States.
Perhaps it would be competent for the Legislature so to declare, but we think it would be a very strong construction of this law so to hold. So far as the taxes of other States are concerned, our Legislature could have no possible motive for such a law. It is true, as citizens of the United States, this State has an equal interest with any other in seeing to it that parties perform their duty in this respect. But, whilst we think it would be perfectly competent for the Legislature to grant this aid to the United States, we will not presume such was the intent, without express words to that effect. The words all “legal taxes” are fully met by
Judgment reversed.