*1 34979. ALMOND v. ALMOND.
Per curiam.
The husband
appeals
trial court’s him in
contempt
for failure to
child
support.
His claim that he has been denied due
because the
process
trial court heard his case before his
arrival has
attorney’s
no merit. Haralson County Economic Development Corp.
(211
278)
Hammock,
v.
(1974);
Submitted June Rehearing July 17, Robinson, Paul T. for appellant.
J. J. Anthony, for appellee. 35140, 35141. STRICKLAND et al. v. NEWTON (two cases).
COUNTY et al. 35142. CITY OF PORTERDALE v. NEWTON
COUNTY et al. 35143. CITY OF HARTWELL v.NEWTON COUNTY et al.
35144. CITY OF COVINGTON et al. v. NEWTON
COUNTY al. et 35145. CITY OF VALDOSTA et al. v. NEWTON
COUNTY et al. 35159. NEWTON COUNTY et al. v. STRICKLAND et al. COUNTY et al. CITY OF DALTON v. NEWTON CITY OF v. NEWTON COUNTY et ROYSTON al. Presiding
Undercofler, involving This is the third in a series of cases (Code Ann. L. 984 et p. seq. sales Ga. 92-3447a.l). 23) Ellis, Martin v. (1978); City Augusta Mangelly, Council (T979). Mangelly, we held that tax county levy was a and that the cities were not entitled to generated by of the funds the tax. We also held that questions the entire Act was unconstitutional. The here *2 by involve the disbursement of funds collected yet Revenue Act, Commissioner under but not distributed, when the Act was held unconstitutional in Mangelly. The trial court ordered the commissioner to money appeal. He and the cities The judgment against counties, in Case No. seek a the cities for the taxes disbursed to them under this supersedeas temporary injunc- court’s of the trial court’s tions. Mangelly We hold that the decision is midnight, 31,1979, at 12:00 when the order of judgment
this court was made the
of the trial court. The
general
wholly
rule
is
an unconstitutional statute is
void and ofno force and effect from the date it was enacted.
subject
exceptions,
This harsh rule
however,
to
where,
previous
because of the nature of the statute and its
application, unjust results would accrue to those who
justifiably
Allan,
relied on it. Allan v.
445) (1976);
County Drainage
SE2d
State
Chicot
Dist. v. Baxter
(1940).
Bank,
these suits are entitled to the fruits of Agricultural Act is unconstitutional. Commodities Balkcom, Authority enjoin
The relief for was to the disbursement they prayed held the State Revenue being by funds decision, to the cities. Under the Commissioner final the trial court entered its order such a granting on March permanent injunction1 The midnight. litigant counties are thus entitled disbursement of all funds the hands of the State date, Revenue Commissioner on that and are not entitled judgment against appeal. the cities on their cross provision We hold that there is no in the local option sales tax Act for payment of interest to the local .governments on the funds collected by the Revenue Commissioner. On the contrary, the Act expressly directs payment only of the tax collected. Accordingly, litigant counties are not entitled to any interest that may have been earned on money not disbursed at regular intervals pending the conclusion of this litigation. that,
4. We hold because we have ruled that apply only prospectively, question whether the commissioner should be allowed to hold the *3 money on hand for refunds moot. Refunds other than those resulting from the Act unconstitutionality may, however, necessary. Since a county this is refunds, claims for if any, should be made county. Code Ann. 92-3901a. Judgment in main appeals in part; reversed affirmed concur,
in part. Hall, J., All the Justices except who 2, Hill, J., dissents to who dissents to Divisions 4, Marshall, J., who only. concurs the judgment 35159, cross appeal, Case No. All the Justices concur. Argued 13, 26, 1979 June Rehearings July Bolton, Arthur General, K. Pratt, Attorney James C. 1 The earlier orders on were temporary injunctions, superseded by order of this court. (Case Attorney appellants General, for Assistant Nos. 35141). Murphy, Powell, Goldstein, & P. Frazer Nickolas Randolph Rogers, appellees. Chilivis, A. for (Case 35142). appellant Harrison, Ronald C. for No. Craig Craig, Strauss, Johnson, & William Thomas Randolph Rogers, Chilivis, P. Nickolas A. E. Robert (Case Ridgeway, appellees Jr., Blackburn, Jr., D. Oris for 35145). Nos. Joseph Leggett, Skelton, Jr., S. E. Walter for (Case 35143). appellant No.
Campbell Jerry Bouchillon, Bouchillon, & D. W. K. Campbell, Stephenson, Ballard, Ozburn & D. Samuel 35144). (Case appellants Ozburn, for No. Attorney Bolton, General, Pratt,
Arthur K. James C. Attorney Craig, General, Assistant William Thomas for appellees. Talley, George
Tillman, Buice, McTier, Coleman & (Case Talley, George appellants Newbern, T. C. for No. 35145). Randolph Rogers, Chilivis, Nickolas P. A. for (Case 35159). appellants No. Attorney Perry Bolton, Arthur K. General, H. Attorney Michael, General, Senior Assistant James C. Attorney Pratt, General, Assistant H. Fred for appellees. Coppedge, Boyett,
Mitchell, Mitchell, Bates, Wester & Raymond appellant Mitchell, Jr., Erwin J. Bates, for (Case 35160). No. 35161). (Case Jerry appellant Neal, N. for No. Randolph Rogers, Chilivis, Nickolas P. A. Charles D. (Case appellees Strickland, Strain, Jr., T. Daniel for Nos. 35161). Hall, I concur *4 prospective 31, 1979,
midnight, when the order of this court was made the only just of the trial court. This is the and equitable way parties dispute. to treat all the in the agree majority However, I cannot of the opinion premise which leaves the Division and makes 1, retroactive to December the decision held unconstitutional. The entire Act has been un- under taxes have been collected the Illegal the cities and the constitutional Act for the benefit of belong In these funds do not reality illegal counties, i.e., the they the cities or the belong either (Division the By taxpayers. making for the funds to any procedure illegal we have thwarted be returned to the It therefore follows that the taxpayers. spoon cities and the counties should be fed with the same pot. Compare, from unconstitutional the Legendary Highwaymen’s Kenyon case Lord refers to as an ancient suit a a equity by plaintiff against defendant for an of a accounting profits partnership. The evidence showed that the trade was taking purses those who traveled over heath. The trial judge L.Q.R. accounting parties. both hanged
Hill, held that Mangelly, supra, majority unconstitutional, i.e., sales tax Act was neither are counties nor cities entitled to receive those funds. However, the majority say now the counties are entitled to receive the undistributed funds.
If funds, neither are counties nor cities entitled to the neither get should them. Since the funds are nevertheless distributed, to be both should them get rather than either one or the other. BRANNON SIMPSON et al.
Bowles, This is from an order of Bartow Superior Court, entered September denying confirmation to appellant of her purchase of a named tract of land as high bidder at the judicial sale conducted by appointed 5, 1978; commissioners on September her denying motion for jury issue; determination of the confirmation the sale to the confirming highest bidder. subsequent