Supreme Court of Georgia March 11, 1941, 13563. (Montgomery v. Suttles)

1. Official assessment for ad valorem taxation of property (such as shares of stock in a private corporation), although at a less valuation than its true value, is violative of the equal-protection clause of the 14th amendment to the Federal constitution where the administrative *Page 782 officers intentionally and systematically assess other similar property at a substantially lower value.