Seaboard Air-Line Railway Co. v. Wright

A tax levy for McIntosh county contained among others the following items:

“3. Eor court expense, 1% mills.

“4. Salaries and commissions, 1 mill.

“8. Miscellaneous purposes, 1% mills.” (This item by a stipulation of the parties in the court below is to be considered as a levy “To pay any other lawful charge against the county,” as allowed by paragraph 9 of section 513 of the code.)

The Seaboard Air-Line Eailway Company paid all the taxes *257demanded of it under the levy except 1% mills. For this balance a fi. fa. was issued, and certain of its property was seized to satisfy the same. The defendant…