16 Ga. App. 817 | Ga. Ct. App. | 1913
This was an action to recover from the City of Rome certain sums paid by the plaintiff as ad valorem taxes during certain years beginning in 1907 and ending in 1912. The petition was dismissed off demurrer, and the plaintiff excepted. Even if it be conceded that the petition sufficiently alleges that the taxes were paid under protest, we are of the opinion that there is no merit in the real point which the plaintiff seeks to raise in reference to the authority of the defendant to collect the tax. This point is, that the town of East Rome, which was a separate municipality under the act of September 24, 1883 (Acts 1883, p. 411), never became legally incorporated as a part of the City of Rome. On August 9, 1906, an act amending the charter of Rome was passed by the General Assembly, and on August 20, 1906, was approved by the Governor. This act provided that an election should be held by the qualified voters residing in the town of East Rome, to determine whether the territory embraced therein should be incorporated as a part of the City of Rome. An election was held on September 12, 1906, as provided by that act, and at the election a majority of the qualified voters of East Rome voted that the territory embraced therein should be incorporated as a part of the City of Rome. On August 15, 1906, an act was passed by the General Assembly, and on August 20, 1906, was approved by the Governor, amending in certain particulars the original act of 1883, incorporating the town of East Rome. On August 17, 1909, an act was approved creating a new charter for the City of Rome and defining its corporate limits.
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