150 Ga. 583 | Ga. | 1920
The County of Wilkinson brought suit against the County of Twiggs, for the recovery of the sum of $484, the amount of certain taxes paid to and received by the defendant county, claimed by the plaintiff to have been due and owing to it and to have been received for its use and benefit. The defendant filed a demurrer and answer to the petition. The demurrer coming on regularly to be heard, after argument, was sustained and the petition was dismissed. To this judgment the plaintiff excepted.
2. But while we agree with the plaintiff in its contention in regard to the unconstitutionality of the act of August 17, 1908, referred to above, it does not follow that the court erred in sustaining the general demurrer and dismissing the petition. In this the court ruled correctly. For, whether the property upon which the tax was levied and collected was in Twiggs County or in Wilkinson County, if it had been actually paid to the proper authorities of Twiggs County it was 'not recoverable by Wilkinson County in this action. Twiggs County is not liable to suit by Wilkinson County or any other county for taxes wrongfully collected. “A county is not liable to suit for any cause of action unless made so by statute.” Civil Code, § 384. And we do not know of any statute that would make a county liable in an action of this character. We can not treat it as money had and received by Twiggs County for the use of Wilkinson County, even if the facts in the case would make a case of money had and received as between individuals. Nor can we from all the facts in the ease, keeping in view that it is a suit by one county against another, deduce any general principle of equity and justice which would authorize us to ignore the plain provisions of our Code, and say that Wilkinson County is entitled to a judgment in its favor for the money claimed.
Judgment affirmed.