91 Ga. 117 | Ga. | 1892
Collier presented his petition for an injunction, on the ground that the act of August 14, 1891, relative to the appointment of boards of equalization of tax returns, was unconstitutional, etc. The defendants demurred, and the cause was heard upon the demurrer. The judge held that the act was unconstitutional, and that plaintiff was entitled to the relief sought; and ordered injunction to issue. The tax-collector excepted.
The petition alleged, in brief: The act of August 14, 1891, purports to create a board of equalization, and under it the commissioners of Fulton county appointed such board. As one of the tax-payers of the county, petitioner under oath gave in his property for taxation as by law provided, giving in land in the county outside the limits of Atlanta at $81,500, and city property at $55,000, which valuations were just and fair, and
The demurrer was upon the grounds that there was no equity in the petition, nor any cause of action or ground for judicial interference with the proceeding.