Cession of complete and general jurisdiction over United States lands.

- The 1927 Act of cession of jurisdiction (see O.C.G.A. §§ 50-2-22,50-2-23, and50-2-24) is not an Act of repeal or amendment of prior Acts. It is a new and general statute by which this state makes a complete and general cession of jurisdiction to the federal government over all lands held by the United States for "purposes of government." This section is in no wise contrary to Ga. Const. 1877, Art. III, Sec. VII, Para. XVIII (see Ga. Const. 1983, Art. III, Sec. V, Para. IV). Bowen v. United States, 134 F.2d 845 (5th Cir.), cert. denied, 319 U.S. 764, 63 S. Ct. 1320, 87 L. Ed. 1714 (1943).

Portion of O.C.G.A.

§ 50-2-24 exempting ceded lands from taxation was void. - That portion of this section purporting to exempt and exonerate from "all state, county, and municipal taxation" such ceded lands was in plain and direct violation of Ga. Const. 1945, Art. VII, Sec. I, Para. II (see Ga. Const. 1983, Art. VII, Sec. I, Para. I), and was void. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220 (1957).

Statutes void when statutes attempt to waive state's right to tax.

- To the extent that former Code 1933, §§ 15-301 through 15-303 (see O.C.G.A. §§ 50-2-22,50-2-23, and50-2-24) attempted to waive the state's sovereign right to tax, the statutes were void. The petition, seeking to prevent taxation of private property located upon lands belonging to the United States, alleged no cause of action, and it was not error for the court to dismiss the cause on demurrer (now motion to dismiss). IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220 (1957).

Counties have right to tax private property located upon United States' lands.

- Former Code 1933, §§ 15-301 through 15-303 (see O.C.G.A. §§ 50-2-22,50-2-23, and50-2-24) offended Ga. Const. 1945, Art. VII, Sec. I, Para. II (see Ga. Const. 1983, Art. VII, Sec. I, Para. I), and were, to the extent that the statutes undertook to waive the sovereign right of Georgia to tax, absolutely void. The sole ground upon which the petition seeks to defeat the county's attempt to tax the private property located upon lands belonging to the United States being the abortive attempt by the legislature to waive the state's right to tax, the petition alleges no cause of action, and the court did not err in sustaining the demurrers (now motion to dismiss) and dismissing the petition. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220 (1957).

State taxation must not interfere with business of United States.

- Former Code 1933, §§ 15-301 through 15-303 (see O.C.G.A. §§ 50-2-22,50-2-23, and50-2-24) must be construed in pari materia with Ga. Const. 1945, Art. VII, Sec. I, Para. II (see Ga. Const. 1983, Art. VII, Sec. I, Para. I). When thus construed, the statutes mean that the United States has no right to prevent taxation so long as such taxation in no wise interferes with the business of the United States. Taxing the private property could not conceivably interfere with the government's business. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220 (1957).

O.C.G.A. § 50-2-24 describes time of vesting of jurisdiction ceded in O.C.G.A. § 50-2-22. - Former Code 1933, § 15-301 (see O.C.G.A. § 50-2-22) was a partial cession of jurisdiction; while former Code 1933, § 15-303 (see O.C.G.A. § 50-2-24) described the time of vesting. Neither purported to condition state consent upon federal acceptance. DeKalb County v. Henry C. Beck Co., 382 F.2d 992 (5th Cir. 1967).

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, §§ 143, 145.

C.J.S.

- 84 C.J.S., Taxation, §§ 232, 233.

ALR.

- Applicability of statute or municipal regulations to contracts for performance of work on land owned or leased by federal government, 127 A.L.R. 827.