Georgia v. Atlantic & G. R.
U.S. Circuit Court for the Southern District of Georgia
This was an application made by counsel ■on behalf of the state of Georgia for leave to sell the depots, freight-houses, passenger-houses and offices of the railroad company, by virtue of a writ of fieri facias, w'hich had been levied on said property to enforce the collection of taxes due the state.
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This was an application made by counsel ■on behalf of the state of Georgia for leave to sell the depots, freight-houses, passenger-houses and offices of the railroad company, by virtue of a writ of fieri facias, w'hich had been levied on said property to enforce the collection of taxes due the state. The levy had been suspended by an affidavit of illegality filed by the railroad company. contra, who contended that: (1) As soon as an affidavit of illegality was filed to the tax execution, the property on which those executions had been levied, immediately became subject as the property of the…
1Opinion of the Court
BRADLEY, Circuit Justice.
In relation to the application made on behalf of the state for the collection of its taxes against the railroad company, we may remark, in limine, that the lien of the state for its taxes is undoubtedly prior to all other liens whatsoever, except judicial costs, which are first to be paid where the property is rightfully in the custody of the law.
We are of opinion, however, that the suspension of the tax executions by the con-testation thereof, under an affidavit of illegality, left the property levied on open to be proceeded against by subsequent executions or other…
2Cases cited3 opinions
- Railroad Co. v. GeorgiaSupreme Court of the United States · 1879
- City of Atlanta v. Grant, Alexander & Co.Supreme Court of Georgia · 1876
- Macon & Western R. R. v. ParkerSupreme Court of Georgia · 1851
3Cited by7 opinions
- In Re TylerSupreme Court of the United States · 1893
- First Nat. Bank v. EwingCourt of Appeals for the Fifth Circuit · 1900
- Lake Shore & Michigan Southern Railway Co. v. City of Grand RapidsMichigan Supreme Court · 1894
- Union Trust Co. v. Great Eastern Lumber Co.Court of Appeals for the Fifth Circuit · 1918
- Gray v. Logan CountySupreme Court of Oklahoma · 1898
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