Court Opinion

ID: 3399385
Source: CourtListenerOpinion
Date Created: 2016-07-05 19:10:28.739115+00
Date Added: 2024-06-11T13:32:25.385360
License: Public Domain

I dissent from the judgment of affirmance because in my opinion the act of 1943 (Ga. L. 1943, p. 243) is unconstitutional as applied to the tax receiver and the tax collector of Walker County, as contended by them, in that it violates the provision of the constitution (Code, § 2-302), that "no . . retroactive law . . shall be passed," my reasons being set forth in my dissenting opinion in State Highway Department
v. Bass, 197 Ga. 356 (29 S.E.2d 161). *Page 303