Case Name: HUTCHINS et al. v. NASH, Tax Commissioner, et al.
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1968-01-05
Citations: 223 Ga. 874
Docket Number: 24416
Parties: HUTCHINS et al. v. NASH, Tax Commissioner, et al.
Judges: All the Justices concur.
Reporter: Georgia Reports
Volume: 223
Pages: 874–874

Head Matter:
24416.
HUTCHINS et al. v. NASH, Tax Commissioner, et al.
Argued December 12, 1967 —
Decided January 5, 1968.
Herschel H. Hutchins, Larry Cohran, James R. Venable, for appellants.
George P. Dillard, Robert E. Mozley, Herbert 0. Edwards, Kelsey Howington, for appellees.

Opinion:
Undercofler, Justice.
This is an equitable action to enjoin the tax officials from arbitrarily assessing and collecting ad valorem tax from the plaintiffs for the years 1965, 1966 and 1967 disproportionately to other similarly situated taxpayers. General demurrers to the petition were sustained and the appeal is from that judgment. Held:
The petition fails to allege payment or offer to pay any 1967 taxes. Therefore, under the decision of Hobbs v. Nichols, 223 Ga. 639 (157 SE2d 294) the judgment is
Affirmed.
All the Justices concur.