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McGregor v. Hogan, 263 U.S. 234 (1923)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
McGregor v. Hogan, 263 U.S. 234 (1923)
McGregor v. Hogan No. 58 Argued October 9, 1923 Decided November 12, 1923 263 U.S. 234
ERROR TO THE SUPREME COURT
OF THE STATE OF GEORGIA
Syllabus
1. A state taxing statute which, although not providing for notice and hearing before the assessment of property by a board of assessors, grants the taxpayer after due notice the right to a hearing before arbitrator, to be selected one by himself, one by the board, and a third by these two, who shall finally case and fix the valuation of his property, afford him the notice and hearing required by due process of law, and a taxpayer who, being duly notified of the board’s assessment, abstains from demanding an arbitration, so that, under the statute, the assessment become final, has no ground for attacking the assessment as unconstitutional. P. 236.
2. This case differs from Turner v. Wade, 254 U.S. 64, involving the same statute, where the arbitration failed because the arbitrator could not agree, yet the assessment, made by the board of assessors without notice or hearing, was nevertheless held conclusive by the state court under a provision of the statute making the board’s assessment final when the arbitrators do not decide within a specified time. P. 237.
153 Ga. 473 affirmed.
Error to a judgment of the Supreme Court of Georgia denying relief in a suit to enjoin enforcement of an execution for taxes.
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Chicago: U.S. Supreme Court, "Syllabus," McGregor v. Hogan, 263 U.S. 234 (1923) in 263 U.S. 234 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=CE2USJZV7CY7E3S.
MLA: U.S. Supreme Court. "Syllabus." McGregor v. Hogan, 263 U.S. 234 (1923), in 263 U.S. 234, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CE2USJZV7CY7E3S.
Harvard: U.S. Supreme Court, 'Syllabus' in McGregor v. Hogan, 263 U.S. 234 (1923). cited in 1923, 263 U.S. 234. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=CE2USJZV7CY7E3S.
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