Gans v. Griffin

1. The question presented is whether the entire taxes on two separate parcels of land subject to a tax fi. fa. issued generally shall be prorated, or whether Code (1910) § 6029 (1933, § 39-118) shall be applied. The taxes were for the year 1928. Prior to 1928 and throughout that year two creditors of a common debtor, who was ‘insolvent, each held, relatively to the other, the highest lien, each having a security deed to distinct property belonging to the debtor. Under Griffin v. Lane, 177 Ga. 31 (169 S. E. 306), and Federal Land Bank v. Farmers & Merchants Bank, 177 Ga. 505 (170 S. E. 504),…