Public-domain · open source
OpenJurist

208 Ga. 521

Morrison v. Smith

Supreme Court of Georgia

Decided November 15, 1951

Supreme Court of Georgia · decided 1951-11-15

Cited by 2 later decisions — most recently May 1969

2 state decisions

Relies on 4 Ga. App. 191 - Tifton, Thomasville & Gulf Railway Co. v. Butler · Western & Atlantic Railroad v. Brown · Jonathan Collins & Son v. Bullard

Good law ✅— No negative treatment on recordhow we know

Decided 1951-11-15

View the full empirical analysis of this case →

Duckworth, Chief Justice.

¶11. 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).

¶22. 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.

¶3Judgment reversed.

All the Justices concur.
/208/ga/521 · .json · Public domain