143 Ga. 368 | Ga. | 1915
(After stating the foregoing facts.)
The three sections of the act specified are too lengthy to be set
It has been held that in the matter of taxation due process of law does not require a judicial procedure. And this ruling of the courts was both before and since the adoption of the fourteenth amendment to the constitution of the United States. Judson on Taxation, § 318. And this ruling is based on the ground that revenues must be collected without delay, and can not await the decision of a common-law trial. Of necessity the sovereign must pro
Moreover, the 6th section of the act of 1913 provides that arbitration shall be had “in the same manner as is now provided for the arbitration of individual tax returns, except in so far as the existing law may be modified by the provisions of this section.55 The existing law on this question is contained in the Civil Code, § 1097 et seq., and in the Acts of 1910, p. 24. The code sections cited do not provide for the selection of a third assessor, or umpire,
Judgment reversed.