Georgia Reports Volume 153

Georgia Reports Volume 153

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1922 edition. Excerpt: ...applicable to test the sufficiency of notice and hearing required in such cases.' In conformity with this principle, it has been held that the process of taxation 'involves no violation of due process of law when it is executed according to customary forms and established usages, or in subordination to the principles which underlie them.' I11 Gray on Limitations on the Taxing Power, 577, 1161, it is said: 'Where, before the assessment becomes final, opportunity is given to appear and make proofs before a board of commissioners, or a board of equalization, having authority to hear complaints and proofs and make correction of the assessment, the opportunity is sufficient.' From these authorities, we think it can not be said that the (ith section of the act in question deprives the plaintiff of due process of law, required by the State and Federal constitutions; nor do they deprive any taxpayer of the equal protection of the laws. Moreover, the 6th section of the act of 1913 provides that arbitration sl1all be had 'in the same manner as is now provided for the arbitration of individual tax returns, except in so far as the existing law may be modified by. the provisions of this section.' The existing law on this question is contained in the Civil Code, 1097 et seq., and in the Acts of 1910, p. 24. The code sections cited do not provide for the selection of a third assessor, or umpire, except as he may be selected by the two assessors appointed by the tax-receiver and the taxpayer. But the act of 1910 (Acts 1910, p. 24) provides that the tax-receiver may make the assessment if the return of the taxpayer is not satisfactory to him, and the taxpayer, on notice to him within twenty days...
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Product details

  • Paperback | 400 pages
  • 189 x 246 x 21mm | 712g
  • United States
  • English
  • black & white illustrations
  • 1236900146
  • 9781236900142