180 Ga. 316 | Ga. | 1935
E. E. Eollins, as a taxpayer of the City of Atlanta, filed a petition praying for mandamus absolute against Eiley P. Elder, as municipal revenue collector and ex-officio marshal of said city, requiring him to collect the full amount of taxes assessed by the city against the property of the Atlanta-Southern Dental College, naming him in his official capacity, the City of Atlanta, and the Atlanta-Southern Dental College as defendants. It was alleged, that certain assessments of the real estate of the dental college were made for the years 1926 to 1932, inclusive;
The petition, according to the universal rule, must be construed most strongly against the pleader. Thus construed, no tax fi. fas. against the Atlanta Dental College are in the hands of the municipal revenue collector, and under the city charter he has no power to issue such fi. fas. While the City of Atlanta is made a party defendant, there is no prayer of any kind for relief against the city. There is not even a prayer for general relief. Mandamus is sought only against Elder, an official subject to the orders of the mayor and city council. The fi. fas. once issued against the Atlanta Dental College have been paid off, and the revenue collector no longer has any control over them. There is nothing in the city charter to authorize him to issue fi. fas. or to collect taxes other than by the enforcement of fi. fas. issued by the city clerk, who is authorized by the charter to issue all tax fi. fas. Therefore it is not shown that the revenue collector has any duty or power to do what the
Judgment affirmed.