Summary
In Martin v. Moon, 221 Ga. 154 (143 S.E.2d 644), it was pointed out that the tax digest had been approved by the State Revenue Commissioner and many taxpayers had paid their taxes at the time the action was brought, and it was held that the failure to pay or tender the taxes owed by the petitioners was an insuperable barrier to the relief sought.
Summary of this case from Register v. LangdaleOpinion
23017.
ARGUED JUNE 14, 1965.
DECIDED JULY 8, 1965.
Injunction. Harris Superior Court. Before Judge Davis.
George R. Jacobs, E. Mullins Whisnant, for plaintiffs in error.
Kelly, Champion Henson, Forrest L. Champion, Jr., John W. Denny, J. Norman Pease, contra.
When tripped of the portion seeking to recover alleged illegal expenditures of county funds which was voluntarily stricken, together with numerous amendments which were also voluntarily stricken, this petition by tax payers sought to enjoin collection of county taxes for 1964 after the tax rates had been fixed, the tax digest approved by the State Revenue Commissioner and many had paid their taxes as shown by the digest, without alleging any payment or tender of any taxes due for the year by the petitioners but showing affirmatively that such taxes had not been paid. The failure to pay or tender such taxes owed by the petitioners was an insuperable barrier to the relief sought, and the court did not err in sustaining the demurrer and in dismissing the petition. Clisby v. City of Macon, 191 Ga. 749 ( 13 S.E.2d 772); Elder v. Home Building c. Assn., 185 Ga. 258 ( 194 S.E. 745); Behr v. City of Macon, 194 Ga. 334 ( 21 S.E.2d 169); Walker v. Burns, 220 Ga. 467 ( 139 S.E.2d 389).
Judgment affirmed. All the Justices concur.