County of Houston v. Central Railroad

Supreme Court of Georgia

County of Houston v. Central Railroad

72 Ga. 211

CourtSupreme Court of Georgia

DecidedOctober 16, 1883

StatusPublished

Cited by4 cases

This text of 72 Ga. 211 (County of Houston v. Central Railroad) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

County of Houston v. Central Railroad, 72 Ga. 211 (Ga. 1883).

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Opinion

This case falls within, and is controlled by, the principle announced in The City of Albany vs. Savannah, F. & W. Rwy., determined at the present term of court. Our special legislation as to the taxation of railroads virtually excludes counties arid municipal corporations from levying a tax upon them and the appurtenances-necessary to maintain and operate them, for county and municipal purposes, by making no provision for levying and collecting suchi tax. Act of 1874, p. 107 ; Code, §§826 (a), 828 (g).

(Head-note by trie court.)

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This case falls within, and is controlled by, the principle announced in The City of Albany vs. Savannah, F. & W. Rwy., determined at the present term of court. Our special legislation as to the taxation of railroads virtually excludes counties arid municipal corporations from levying a tax upon them and the appurtenances-necessary to maintain and operate them, for county and municipal purposes, by making no provision for levying and collecting suchi tax. Act of 1874, p. 107 ; Code, §§826 (a), 828 (g).

(Head-note by trie court.)

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Bluebook (online)

72 Ga. 211, Counsel Stack Legal Research, https://law.counselstack.com/opinion/county-of-houston-v-central-railroad-ga-1883.

Opinion

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