UNITED STATES SUPREME COURT DECISIONS ON-LINE

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. 263 U. S. 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. 263 U. S. 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.