Memory v. Walker

Almand, Justice.

The rulings announced in the first headnote do not require elaboration.

The tax executions were issued against “J. M. Davis, agent of Nellie Davis estate.” Hence, the words, “agent of Nellie Davis estate,” following the name J. M. Davis, are merely descriptio personae, and the executions are against J. M. Davis personally. Glisson v. Weil & Co., 117 Ga. 842 (1) (45 S. E. 221). If the executions be considered as issued against the estate of Nellie Davis, they are likewise invalid. “A tax execution issued merely against the estate of a named person, not being an execution in rem…