Morrison v. Smith

Supreme Court of Georgia

Morrison v. Smith

67 S.E.2d 577, 208 Ga. 521, 1951 Ga. LEXIS 412

CourtSupreme Court of Georgia

DecidedNovember 15, 1951

DocketNo. 17627

StatusPublished

Cited by1 cases

This text of 67 S.E.2d 577 (Morrison v. Smith) 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

Morrison v. Smith, 67 S.E.2d 577, 208 Ga. 521, 1951 Ga. LEXIS 412 (Ga. 1951).

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Opinion

Duckworth, Chief Justice.

1. Where, upon the trial of a suit to enjoin a city from enforcing a fi. fa. for back taxes, a verdict is returned in favor of the city, but added to the verdict is a recommendation that the past taxes be waived, the recommendation is purely surplusage without legal meaning or effect; and the court in that case properly disregarded such recommendation and entered judgment in accord with the actual verdict refusing an injunction. Code, §§ 110-105, 110-106; Tifton, Thomasville &c. Ry. Co. v. Butler, 4 Ga. App. 191, 193 (60 S. E. 1087); Collins v. Bullard, 57 Ga. 333; Western & Atlantic R. Co. v. Brown, 102 Ga. 13 (29 S. E. 130).

2. Such a judgment is a bar to further resistance of such past-due taxes, and, in the present proceeding which was another attempt by the same taxpayer to enjoin the collection of the same taxes involved in the previous action, it was error—the foregoing facts appearing on the hearing—to grant an interlocutory injunction.

Judgment reversed.

All the Justices concur.

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Duckworth, Chief Justice.

1. Where, upon the trial of a suit to enjoin a city from enforcing a fi. fa. for back taxes, a verdict is returned in favor of the city, but added to the verdict is a recommendation that the past taxes be waived, the recommendation is purely surplusage without legal meaning or effect; and the court in that case properly disregarded such recommendation and entered judgment in accord with the actual verdict refusing an injunction. Code, §§ 110-105, 110-106; Tifton, Thomasville &c. Ry. Co. v. Butler, 4 Ga. App. 191, 193 (60 S. E. 1087); Collins v. Bullard, 57 Ga. 333; Western & Atlantic R. Co. v. Brown, 102 Ga. 13 (29 S. E. 130).

2. Such a judgment is a bar to further resistance of such past-due taxes, and, in the present proceeding which was another attempt by the same taxpayer to enjoin the collection of the same taxes involved in the previous action, it was error—the foregoing facts appearing on the hearing—to grant an interlocutory injunction.

Judgment reversed.

All the Justices concur.

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Bluebook (online)

67 S.E.2d 577, 208 Ga. 521, 1951 Ga. LEXIS 412, Counsel Stack Legal Research, https://law.counselstack.com/opinion/morrison-v-smith-ga-1951.

Opinion

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