This case involves the constitutional validity under the due process clause of the Fourteenth Amendment of certain provisions of the Georgia Tax Equalization Act. Laws Ga. 1913, p. 123.
The facts stated in the petition and amended petition are not disputed, and show that plaintiffs in error returned property for taxation at the value of $44,225. The county board of tax assessors, without hearing, raised the assessment to $80,650. Notice was then given to the plaintiffs in error of the increase. Following the statute, plaintiffs in error demanded arbitration, and named an arbitrator, the board selected an arbitrator, and the two selected a third. Upon meeting of the arbitrators, all agreed that the value assessed by the board was excessive. The arbitrator named by the plaintiffs in error fixed the valuation at $50,000. The arbitrator named by the board fixed the valuation at $66,000. The third arbitrator fixed the valuation at $63,000. The arbitrators could not agree; each adhering to his own view. All the arbitrators believed the assessment too high, but for lack of agreement the arbitration failed, and after 10 days from the date of naming of the arbitrator designated by the board had expired, the statutory requirement that the valuation of the board of assessors should stand affirmed was followed, and the collector demanded payment of the taxes in the sum of $80,640, the valuation fixed by the assessors. The tax collector issued execution for the taxes upon this valuation, and plaintiffs in error filed a petition in equity to prevent the enforcement of the execution, setting up the constitutional objection to which we have referred.
The superior court of Georgia, on interlocutory hearing, granted an ad interim injunction. This action was revered by the Supreme Court of Georgia. Upon a second writ of error from the Supreme Court of Georgia, the act was again held constitutional.