181 Ga. 605 | Ga. | 1936
Moore and others filed a petition against the tax-collector of Screven County, and a constable of the 1286th
The court held that the election held August 8, 1931, was valid, and that the complainants were liable for the tax for the year 1931, and refused an injunction prayed against the collection of this tax. The petitioners excepted, assigning error on this judgment as contrary to law.
The court correctly held that the act was not invalid. Those who asserted its invalidity seem to have relied, for support of their position, upon art. 7, sec. 7, par. 1, of the constitution, which provides : “The debt hereafter incurred by any county, municipal corporation, or political subdivision of this State, except as in this constitution provided for, shall not exceed seven per centum of the assessed value of all the taxable property therein, . . without the assent of two thirds of the qualified voters at an election for that purpose, to be held as may be prescribed by law: provided, said two thirds so voting shall be a majority of the registered voters.” Perhaps there would be force in this argument if the act now in question were not of itself an enactment carrying out the provisions of another paragraph of the constitution. However, such is the case. Art. 8, sec. 4, par. 1, of the constitution, as amended, provides: “Authority is granted to the counties and municipal corporations, upon the recommendation of the corporate authority, to establish and maintain public schools in their respective limits by local taxation. The proper county authorities .whose duty it is to levy taxes for county purposes in this State shall, on the recommendation of the board of education, assess and collect taxes for the support of public schools under .its control, not less than one nor more than five mills on the dollar of all taxable property of the county outside of independent local systems, which shall be distributed equitably according to the school population, tax values, the number of teachers and their grade of license, among the public schools therein. An additional levy to that already allowed, not to exceed five mills, shall be permissible in independent local systems, municipalities, or school districts on a two-thirds vote of those voting
Inasmuch as the election to determine whether the proposed tax should be laid was not held until August 8, 1931, the tax could not become effective as a matter of law, so as to involve property of the taxpayers, until January 1, 1933; and the court erred in refusing to enjoin collection of the executions for taxes for the year 1931, based on this election. There is a well-settled inhibition against retroactiveness. Furthermore, no law can be passed for a certain subdivision of the State which runs counter to the general law of the State. By the general law January 1 is fixed as the date on which taxes for each year attach as a lien upon property of the taxpayers of the State, and there is no local occurrence in any subdivision of the State which can vary or affect this rule. Conse
Judgment affirmed in part and reversed in part.