155 Ga. 367 | Ga. | 1923
(After stating the foregoing facts.) The plaintiff
sought to enjoin an execution issued by the City of Doerun against him for taxes due that municipality for the year 1921. He contends that the law under which the assessors acted in assessing his property is unconstitutional, because it offends the due-process clauses of the State and Federal constitutions, and certain other
If these provisions of the city charter did not provide sufficient notice and an opportunity to be heard, the charter was amended by the act of Aiig. 16, 1915 (Acts 1915, p. 596); and ample notice and opportunity to be heard are given the taxpayers of this city to resist and correct any illegal or excessive assessments on their property for taxation made by said assessors. The latter act is attacked as unconstitutional, on two grounds. One is that it violates art. 3, see. 7, par. 17, of the constitution of this State, which declares: “ No law, or section of the Code, shall be amended
The title of an act is its name. By such name it is known and distinguished from other legislative acts. Identity of name is strong evidence of identity of person. Dickerson v. Brady, 23 Ga. 161. So when an amending act embraces in its caption the title of the act to be amended in full, this furnishes strong proof of the identity of the act which the legislature intends to amend. But it is insisted that such description is not sufficient; and counsel for plaintiff rely upon Adam v. Wright, supra; Fullington v. Will
*It is next urged that the act of 1915 violates art. 3, sec. 7, par. 8, of the constitution, which declares: “No law or ordinance shall pass which refers to more than one subj'eet-matter, or contains matter different from what is expressed in the title thereof.” Civil Code (1910), § 6437. It is urged that the matter dealt with in the body of this act is not even suggested by its title. The title of this act expressly declares that its purpose is to amend the charter of the City of Doerun. This is clearly broad enough
The other objections to the validity of this tax execution are without merit; and the court did not err in refusing to grant the injunction prayed for by the plaintiff.
Judgment affirmed,.