149 Ga. 339 | Ga. | 1919
The petitioner, as a citizen and taxpayer of the 'County of Bryan, sought to have enjoined the collection of the county taxes levied for the year 1918, on the alleged ground that a portion of the four mills specified in item nine of the levy, viz., “to pay for the support of the chain-gang and for public roads of the county,” was levied to pay the expense of the county chain-gang incurred in the working of the public streets in the City of Pembroke, an incorporated city, in that county. The petitioner alleged that the county had no authority to assess, levy, and collect taxes upon the property of the petitioner for the purpose of working and improving the roads and streets within the corporate limits of the City of Pembroke; and that the levy, which included the expense and cost of working the roads and streets within the corporate limits of the city during a specified portion of the year 1918, was excessive and illegal to the extent that it included such expense. The defendant, the superintendent of the county affairs, charged with the duty of levying taxes for county purposes, demurred and answered. In his answer he admitted that the levy was made, “but that the same was for the purpose as therein stated, for expenses