103 Ga. 613 | Ga. | 1898
On August 23, 1897, the Commissioners of Roads and Revenues of Habersham County passed an order levying a tax of forty-nine cents on each one. hundred dollars worth of property for the several purposes enumerated in the order, and in addition thereto a special tax of thirty-five cents on each one hundred dollars for the purpose of building a new courthouse. The levy of forty-nine cents per one hundred dollars was made up of the following items: (1) to pay the indebtedness due or to become due, 10 cents; (2) to build or repair public buildings, bridges, etc., 7 cents; (3) to pay sheriffs, jailers, etc., 8 cents; (4) to pay coroners, 1 cent; (5) to pay bailiffs, and for stationery, fuel, etc., 2 cents; (6) to pay jurors, 10 cents; (7) to support the poor, 6 cents; (8) to pay other lawful charges against the county, 6 cents. Upon the petition of the Porter Manufacturing Company, a corporation residing in Habersham county, the judge of the superior court granted an injunction as to the special tax of thirty-five cents to build a new court-house and the six cents per one hundred dollars to pay other lawful charges against the county, on the ground that such taxes are unconstitutional, and therefore illegal and void. To this ruling the county commissioners excepted.
Such buildings as are 'necessary for the transaction of the public business of the county must be erected and maintained at the expense of the county, and the county authorities are authorized to make the necessary contracts for that purpose. Political Code, §351. Generally these matters are in the control and under the direction of the ordinary of the county; but ■in certain counties such matters are under the control of county ■commissioners, as was true in the present case at the time that the tax, payment of which is now resisted, was levied. It is the dirty of the county authorities having jurisdiction of county matters “ to erect and repair, when necessary, their respective court-houses and jails and all other necessary county buildings,” furnishing each of the buildings with such furniture and appliances as are necessary to accomplish the ends for which they were erected, and to preserve the public records and property which are required to be there kept. There is not, and never has been, any general law of this State, undertaking to determine when public buildings in the various counties shall be erected, and what character of buildings are to be built, or what their cost shall be. From necessity, no general law dealing in matters of detail in regard to these subjects could be satisfactory
Judgment reversed.