131 Ga. 259 | Ga. | 1908
The court did not err in dismissing the petition on general demurrer. As was said in Butts County v. Jackson Banking Co., 129 Ga. 801 (60 S. E. 149), “The general fiscal policy outlined in the constitution of 1877 for political subdivisions, such as counties, . . was to provide a system of finance for subordinate public corporations, under which there could be made each year contracts for the expenses of the year, and these were to be paid out of moneys arising from taxes levied during the year.” The only legitimate object of taxes for the year 1905 was therefore the expenses of that year. If the rate of taxation was exorbitant, or the taxes unnecessary to meet probable expenses, this might have furnished to these citizens a ground to enjoin their collection; but it certainly could not give to another county, created after the larger part of the expenses for which those taxes were presumptively levied and collected had been incurred, any right to such taxes. It was held in Pope v. Matthews, 125 Ga. 341 (54 S. E. 152), that while extra and unusual taxes, assessed after the passage of the act laying out a new county, could not be as
Judgment affirmed.