US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

TURNER V. WADE, 254 U. S. 64 (1920)

Subscribe to Cases that cite 254 U. S. 64 RSS feed for this section

U.S. Supreme Court

Turner v. Wade, 254 U.S. 64 (1920)

Turner v. Wade

No. 29

Argued November 14, 1919

Restored to docket for reargument January 5, 1920

Reargued October 11, 1920

Decided November 8, 1920

254 U.S. 64


The Georgia Tax Equalization Act (Laws, 1913, p. 123, §§ 6-7), empowers the Board of County Tax Assessors to assess property for taxation and requires it to notify the taxpayer of changes made in his return; it gives him, if dissatisfied, the right to demand an arbitration, and provides that a majority of three arbitrators, one appointed by him, one by the Board, and the third by the two so selected, shall fix the assessment, but the arbitrators must render their decision within ten days from the naming of the arbitrator by the Board, otherwise the Board's decision -- i.e., its assessment -- stands affirmed, and no notice is afforded the taxpayer before the making of the Board's assessment, nor any opportunity to be heard concerning it save that, before the arbitrators. Held that an assessment so made by the Board of County Tax Assessors increasing the valuation returned by a property owner without notice or hearing was without due process of law where his remedy by arbitration proved abortive because the arbitrators, though agreeing that the assessment was excessive, could no two of them unite on a new assessment before the ten-day limitation expired. P. 254 U. S. 70.

147 Ga. 666 reversed.

The case is stated in the opinion. chanroblesvirtualawlibrary

Page 254 U. S. 65

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™