85 Ga. 468 | Ga. | 1890
Tatum, desiring to retail spirituous liquors in the town of Trenton, and believing that the board of commissioners of said town had full power and authority to grant him a license so to do, and fix and regulate the pi’ice thereof, and being assured by said board that they had such power and authority, applied to and obtained from the board a license to retail spirituous liquors in the town of Trenton in 1883, in 1884, and in 1885, paying to said board of commissioners for
There was no error in granting the nonsuit under the facts disclosed by this record. It was ruled by this court, in the case of the First National Bank of Americus v. Mayor, etc., 68 Ga. 119, that “Three elements are essential, and must concur, to sustain an action to recover back money on the ground of the illegality of the tax : (1) the authority to levy the tax must be wholly wanting; (2) the money sued for must have been actually received by the defendant corporation ; (3) the payment of the plaintifi must have been made upon compulsion, to prevent the immediate seizure of his goods or
The case of Callaway v. Mayor, etc. of Milledgeville, 48 Ga. 309, relied upon by the plaintiff in error, we think has been virtually overruled in the case of The Commissioners of Thomson v. Norris, 62 Ga. 538, and in the case of McGehee & Hatcher v. Mayor, etc. of Columbus, 69 Ga. 581. Judgment affirmed.