Carroll v. Richards

Carroll listed two mules in his State and County tax return for 1926. He did not pay the taxes assessed against him for that year; and execution issued, was levied upon these mules, and they were sold for taxes, under the execution. In 1925, Carroll conveyed these mules to the Carroll Agricultural Credit Corporation to secure a loan. This bill of sale also conveyed the crops to be grown upon certain lands within the next year, and was executed pursuant to the act of August 22, 1925 (Ga. L. 1925, p. 118; Michie’s Code, § 3310(1)), and it was stipulated therein that it passed “the title to the…