Baxter & Co. v. Andrews
Supreme Court of Georgia
Garnishment. Before Judge Martin. Muscogee superior court. February 14, 1907. A. B. Baxter & Company, Incorporated, the plaintiff in error, was, in the year 1904 from January until some time in February, engaged in Columbus, Georgia, as broker or dealer in futures. In February of the year 1904 Baxter & Company failed. The tax-collector issued a fi. fa. for the special State tax of $1,000, for that year.
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Garnishment. Before Judge Martin. Muscogee superior court. February 14, 1907. A. B. Baxter & Company, Incorporated, the plaintiff in error, was, in the year 1904 from January until some time in February, engaged in Columbus, Georgia, as broker or dealer in futures. In February of the year 1904 Baxter & Company failed. The tax-collector issued a fi. fa. for the special State tax of $1,000, for that year. This fi. fa. was levied upon the office furniture of Baxter & Company, which was sold and the proceeds applied to the execution. No other property was found. While Baxter & Company were…
1Opinion of the CourtBeck, J.
(After stating the facts.)
1. The plaintiff in error, in the maintenance of the position taken by it, contends that under the laws of Georgia the situs of a debt is with the creditor; and that, where it appears that the creditor is a non-resident, the courts of this State are without jurisdiction to entertain, garnishment proceedings which seek to seize or hold -the debt due to such non-resident. It is insisted that the rule just stated, relative to the situs of a debt, is general and capable of universal application under the decisions of our court. However varied and conflicting may be the…
2Cases cited5 opinions
- Armour Packing Co. v. ClarkSupreme Court of Georgia · 1905
- High v. PadrosaSupreme Court of Georgia · 1904
- Henry v. Lennox-Haldeman Co.Supreme Court of Georgia · 1902
- Central of Ga. Rwy. Co. v. Brinson & IngramSupreme Court of Georgia · 1899
- Johnson v. Southern Railway Co.Supreme Court of Georgia · 1900
3Cited by6 opinions
- Morris W. Haft & Bros. v. WellsCourt of Appeals for the Tenth Circuit · 1937
- United States Rubber Company v. Allan L. Poage, Trustee of Paul Wanner Carter, BankruptCourt of Appeals for the Fifth Circuit · 1962
- Southern Ry. Company v. ColemanCourt of Appeals of Georgia · 1949
- In re EidsonDistrict Court, D. Georgia · 1980
- Southern Pacific Co. v. Davison-Paxon Co.Court of Appeals of Georgia · 1932
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