ALFORD v. EMORY UNIVERSITY

20932.

216 Ga. 391 (1960)

116 S.E.2d 596

ALFORD, Tax Assessor, et al. v. EMORY UNIVERSITY.

Supreme Court of Georgia.

Decided October 6, 1960.

Rehearing Denied October 18, 1960.


Attorney(s) appearing for the Case

George P. Dillard, Herbert O. Edwards, for plaintiffs in error.

James A. Mackay, Henry L. Bowden, John Wesley Weekes, contra.


HAWKINS, Justice.

(After stating the foregoing facts.) 1. The "Not on Digest" tax assessments here involved were made on ordinary tax return blanks, and the name of the taxpayer purported to have failed to return the property for taxation in each instance is shown to be "Emory University"; and while the name of the fraternity was shown on the "Address" line, this appears to be nothing more than a further description of the property that was assessed, such as "4 Fraternity...

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