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STATE OF GA. EX REL. BOARD OF PUBLIC EDUCATION v. JOHNSON

20255.

214 Ga. 607 (1958)

106 S.E.2d 353

STATE OF GEORGIA ex rel. BOARD OF PUBLIC EDUCATION FOR THE CITY OF SAVANNAH AND THE COUNTY OF CHATHAM v. JOHNSON, Tax Commissioner.

Supreme Court of Georgia.

Decided December 5, 1958.

Attorney(s) appearing for the Case

Lawton, O'Donnell, Sipple & Findley, for plaintiff in error.

George W. Williams, John J. Bouhan, contra.

HEAD, Justice.

All duties formerly discharged by the Tax Receiver and Tax Collector of Chatham County were consolidated under the act creating the office of Chatham County Tax Commissioner, approved February 8, 1955 (Ga. L. 1955, pp. 2210-2216). Code § 92-6902, as amended by an act approved March 9, 1945 (Ga. L. 1945, pp. 423-424), provides that, within ten days after the first day of April of each year, the tax receiver of each county shall present the tax returns...

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