Fulton County Federal Savings & Loan Ass'n v. Simmons

210 Ga. 621 (1954)

82 S.E.2d 16

FULTON COUNTY FEDERAL SAVINGS & LOAN ASSOCIATION

v.

SIMMONS, Clerk.

18552.

Supreme Court of Georgia.

Argued April 13, 1954.

Decided April 13, 1954.

Rehearing Denied May 13, 1954.

John H. Bowman, Jr., Crenshaw, Hansell, Ware & Brandon, for plaintiff in error.

Alex W. Smith, for parties at interest not parties to record.

Harold Sheats, contra.

HEAD, Justice.

In this case the "Intangible Property Tax Act," approved December 22, 1953 (Ga. L. 1953, Nov.-Dec. Sess., pp. 379-390), was construed by the able trial judge against the plaintiff's contentions that under the terms of the…