concurring specially. I agree that under the facts of this case more than one hundred per cent, can be levied up to the amount of the tax levy in this case (which is less than 150 percent.) ; but I do not think we ought to hold that any amount over 100 per cent, can be levied; for that question is not now involved. See Southwestern Railroad Co. v. Wright, 156 Ga. 1 (supra).