125 Ga. 762 | Ga. | 1906
(After stating the facts.)
The question then presents itself: can resort be had to this return in levying the school tax, without express authority in the act providing for the imposition of a school tax? We think this question should be answered in the affirmative. The primary consideration in the collection of a lawful tax is that the taxpayer has-been accorded an opportunity to return his property which is liable to the tax, so that he may be heard in fixing the correct valuation, on the same. If provision is already made by law for a return wherein the valuation is fixed, the taxpayer can not justly complain of the levy of a lawful tax upon his property as thus assessed. It then remains to determine whether the county authorities, without express direction and authority, may avail themselves of the-information contained in this return in making the levy and enforcing the collection of the tax under the school act under consideration. As has been pointed out, no injustice or wrong could be done to the railroad company in the levy of the tax on the assessed value of its property in the return made to the comptroller* general. This return is made solely for the purpose of assessing the value for the levying and collection of taxes. Indeed, the object of every return by a taxpayer, whether to the county tax-receiver or to the comptroller-general, is to fix the valuation of the property so that the tax laid thereon may be levied and collected.
Judgment reversed.