128 Ga. 375 | Ga. | 1907
The defendants in error moved to dismiss the bill of ■exceptions, (1) because there was no notice given them of the application for leave to file the information in the nature of a writ of quo warranto, and they were not parties to the application; and (2) because there is no case pending against them as to the matters alleged in the petition for leave to file the application, and they can not be made parties to a bill of’exceptions in a case in which they were never sued or served, and from the judgment* or decision in which they could not themselves have had a writ of error, or filed’ exceptions pendente lite if the judgment or decision had been adverse to them. In effect, the motion denies that a writ of error lies, to the refusal of a judge of the superior court to grant leave to file an information in the nature of a writ of quo warranto. Any citizen or taxpayer may file a proceeding of this nature. Hathcock
In the absence of a statutory provision to that effect, taxes do-not bear interest. State v. Southwestern Railroad, 70 Ga. 32 (8). We have no statute which declares that taxes shall bear interest, unless such consequence follows from a construction of the Political Code, § 887. The statute requires that executions for the non-payment of taxes shall be issued by the tax-collector as soon as the books are closed for the collection of taxes, which is the 20th of December of each year. Polit. Code, §§894, 859. The act of 1889, which is incorporated in the Political Code, §887, provides that “All executions for taxes due the State or any county thereof . . shall bear interest at the rate of seven per cent, per annum from the time fixed by law for issuing the same.” In Georgia Railroad Co. v. Wright, 125 Ga. 610, it was said that this section of the code, properly construed, does not declare that taxes shall bear interest, but that only an execution for taxes shall bear interest. Coun
Justices affirmed.