126 Ga. 121 | Ga. | 1906
Lead Opinion
(After stating the foregoing facts.) The removal of the county site of Worth county left the county without a jail and
The decision in City of Conyers v. Kirk, 78 Ga. 480, has no application to the present case. In that case the City of Conyersmade a cash contract for the purchase of lamps. At the time the contract was made the city had in its treasury an amount sufficient-to pay for the lamps. The lamps were delivered, and the city authorities refused to pay. It was held that that was not a debt,, within the meaning of the constitution, and the city could be held liable. No debt'was ever intended; and while the failure to pay made a debt, the debt originated not by virtue of making the contract, but by breaking it. As said by Mr. Chief Justice Bleckley in that case: “Surely there never can be and never will be any law against paying a debt which arises from default in making a cash payment at the time the debtor ought to have made it, the cash, sufficient for the purpose being in the debtor’s treasury.” While in the present case the cash sufficient to pay for the erection of these buildings was not in the treasury when the contract was made,, there was a lawful tax levy, which, if carried into effect, would have placed a sufficient amount in the treasury; and there is no reason why it should not now be there placed, and the persons contracting with the county be paid from the very source and with the very money with which it was intended that they should be paid at the time the contract was made. The county authorities have not-broken their contracts with the contractors by failing to pay cash on a cash transaction, but they have broken faith with the law and with the taxpayers by attempting to place upon the taxpayers of one year a burden which the law says shall not be placed upon them, this attempted burden claiming to have resulted from.the failure of the county authorities to collect a tax ¡lawfully levied, and which should have been collected during the year it was levied. If the-county authorities had exhausted the levy of 1904, and the entire-amount realized therefrom had been paid into the treasury, and then, before payment to the contractors, the amount had in some way been lost to the county, the principle in the case above referred to might be applicable. But that case can not apply under any circumstances where the failure to pay is due to the fact that the authorities have failed to collect a tax lawfully levied and the levy is-still outstanding. The case of Holt v. Parsons, 118 Ga. 895, and
Judgment reversed.
Dissenting Opinion
dissenting. It is conceded that the liability of the county became fixed by the levy of a tax sufficient to build a court-house and jail, followed by the execution of a contract for the building. Nothing remained except performance by the contractor and payment by the county. The obligation to pay is never that of the individual taxpayer, but always that of the county. With the liability fixed and the work under the contract completed, no condition could arise by which the county could avoid the payment. Taxation is the method of raising money for the payment -of legitimate obligations. The county can exercise that right voluntarily, as it should do; but if it refuses, the one to whom the obligation is due can by law compel the collection. After the lia