Case Name: Dobbins vs. Mayor, etc., of Cartersville et al.
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1884-04-08
Citations: 73 Ga. 137
Docket Number: 
Parties: Dobbins vs. Mayor, etc., of Cartersville et al.
Judges: 
Reporter: Georgia Reports
Volume: 73
Pages: 137–138

Head Matter:
Dobbins vs. Mayor, etc., of Cartersville et al.
The ordinances of the city of Cartersville authorized the mayor to appoint assessors to value real estate, and required the assessment of a tax of one-fourth of one per cent on the valuation of all property liable for taxation in the city. A receiver of tax returns was also appointed by ordinance, and all persons were required to give in and return their property with the valuation thereof by a certain time annually. The mayor appointed assessors, who assessed the real estate and made a return thereof. Aproperty owner failed to give in and return his property- for taxation. The receiver ascertained from the books of the county tax receiver the amount and value of his personal property, entered this upon the city books, and from this and the return of the assessors of real estate the value of his property was ascertained, and a tax of one-fourth of one per cent was levied thereon:
Held, that the chancellor was right in refusing to enjoin the collection of such tax.
(a.) The fact that there was no record of the appointment of the as sessors by the mayor would not render such appointment void or invalidate their assessments of the value of real estate.
Judgment affirmed.
April 8, 1884.

Opinion:
Blandfobd, Justice,