Opinion
22732.
ARGUED NOVEMBER 9, 1964.
DECIDED NOVEMBER 19, 1964.
Injunction. Lamar Superior Court. Before Judge Brown.
Beck, Goddard, Owen Smalley, J. R. Mills, Jr., Sam L. Whitmire, Jr., for plaintiffs in error.
Kennedy, Kennedy Seay, contra.
"He who would have equity must do equity, and give effect to all equitable rights in the other party respecting the subject-matter of the suit." Code § 37-104. The subject-matter of this suit in equity is county taxes for the year 1963. The tax liability of this petitioner accrued on January 1, 1963. His petition shows that he owes some taxes. It alleges that he can not tender into court "any amount of taxes which he may be legally due for the year 1963 for the reason that such tax rate has not been fixed," but he is ready, able and willing to pay such tax when it has been determined. The petition alleges that the tax assessors have accepted his return of personal property with the exception of assessing against plaintiff the sum of $200 for merchandise at a pottery plant owned by him, and alleges that it "could not be worth even $2.00." Therefore, the amended petition showing the petitioner owed the 1963 taxes on his property, and that he had failed to return some of it, and failed to pay or tender what he regarded as the fair amount of his taxes, failed to do equity, his petition should have been dismissed on demurrer. Linder v. Watson, 151 Ga. 455 ( 107 S.E. 62); Candler v. Gilbert, 180 Ga. 679, 681 ( 180 S.E. 723); Clisby v. City of Macon, 191 Ga. 749 ( 13 S.E.2d 772); Holloway v. DeVane, 212 Ga. 182 ( 91 S.E.2d 350); Williams v. Hutchins, 212 Ga. 594 ( 94 S.E.2d 412); Trust Investment c. Co. v. City of Marietta, 216 Ga. 788 ( 119 S.E.2d 568). See also as to a defaulter, Douglas v. McCurdy, 154 Ga. 814 ( 115 S.E. 658); Garr v. E. W. Banks Co., 206 Ga. 831 ( 59 S.E.2d 400).
Judgment reversed. All the Justices concur.