Dysart v. Brown
Supreme Court of Georgia
Intervention. Before Judge Lumpkin. Eulton supeirior court. March, term, 1896. Under an equitable petition-of creditors against the Georgia Mining, Manufacturing & Investment Company, a receiver was appointed for the property of that corporation, consisting, among other things, of leases of the property of the Georgia Iron & Goal Company and the Bartow Iron & Manganese Company, which leases required the lessee to pay all taxes.
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Intervention. Before Judge Lumpkin. Eulton supeirior court. March, term, 1896. Under an equitable petition-of creditors against the Georgia Mining, Manufacturing & Investment Company, a receiver was appointed for the property of that corporation, consisting, among other things, of leases of the property of the Georgia Iron & Goal Company and the Bartow Iron & Manganese Company, which leases required the lessee to pay all taxes. The two companies last named own large bodies of realty in Bartow county; and the tax-collector of that county, on December 20, 1891, issued executions for their State…
1Opinion of the Court
Atkinson, Justice.
The right to levy and collect taxes for the support of its institutions of government is one of the supreme attributes *3•of a sovereign power, and this charge upon the property of ■the citizen is, by the law of this State, made superior to any other encumbrance which may be imposed upon it, either 'by contract or by law. It is universal in its application, .and the mere fact 'that the property of a corporation may be in the hands of -a receiver appointed by a court of equity, .affords no exception to the rule, and does not exempt the property of such a corporation from…
2Cases cited1 opinion
- In Re TylerSupreme Court of the United States · 1893
3Cited by9 opinions
- Atlanta Trust Co. v. Atlanta Realty Corp.Supreme Court of Georgia · 1933
- Campau v. Detroit Driving ClubMichigan Supreme Court · 1902
- Empire Cotton Oil Co. v. ParkSupreme Court of Georgia · 1918
- In Re Petition of ChaffeeMichigan Supreme Court · 1933
- Coker v. NormanSupreme Court of Georgia · 1926
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