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SUTTLES v. HILL CREST CEMETERY INC.

34184.

87 Ga. App. 343 (1952)

73 S.E.2d 760

SUTTLES, Tax Collector, v. HILL CREST CEMETERY INC.

Court of Appeals of Georgia.

Rehearing Denied December 19, 1952.

Attorney(s) appearing for the Case

Harold Sheats, Standish Thompson, Durwood T. Pye, E. A. Wright, for plaintiff in error.

Phillips, Johnson & Williams, contra.

WORRILL, J.

(After stating the foregoing facts.) The Constitution of 1877, article 7, section 2, paragraph 2 (Code, Ann., § 2-5002), authorized the legislature to except from taxation places of burial. The legislature, in pursuance of that constitutional authority, enacted in 1878 (Ga. L. 1878-9, p. 33; Code, § 92-201) that places of burial be exempt from taxation. The Constitution of 1945, article 7, section 1, paragraph 4, also authorized the legislature...

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