128 S.E.2d 732 COLVARD et al. v. RIDLEY, Commissioner, et al. 21853.Supreme Court of Georgia.ARGUED NOVEMBER 15, 1962. DECIDED NOVEMBER 19, 1962. REHEARING DENIED DECEMBER 3, 1962. CANDLER, Justice. 1. Art. VII, Sec. I, Par. III of the Constitution of 1945 provides: “All taxes shall be levied and collected under general laws and for public […]