128 Ga. 379 | Ga. | 1907
1. “The third and fourth sections of the act approved August 23, 1905 (Acts 1905, p. 425), providing for the levying and collection of a local tax by school districts laid off in the manner prescribed, are inoperative, inasmuch as the method provided for the assessment of the tax is antagonistic to art. 7, see. 2, par. 1, of the constitution.” Brown v. Southern Ry. Co., 125 Ga. 772.
2. A legislative act of a general nature, and intended to have uniform operation throughout the State, duly adjudicated to be unconstitutional and inoperative, can not be given effect in any part or subdivision of the State or of any county. An unconstitutional act of the legislature is not law. It is absolutely void. Boston v. Cummins, 16 Ga. 106; Wellborn v. Estes, 70 Ga. 390.
3. It appearing that the tax, the collection of which is here sought to be enjoined, was levied in pursuance of the provisions of those sections of the act which had been held to be unconstitutional and inoperative, the levy was illegal and invalid, for the reason pointed out in the first headnote, and the court erred in refusing to enjoin the collection of the same. Judgment reversed.