Cahn v. Wright
Supreme Court of Georgia
Tax. Homestead. Principal and surety. Before Judge Hillyer. Fulton Superior Court. March Term 1880. E. Cahn was one of the surties on the bond of S. R. Hoyle, tax-collector of Fulton county. The comptroller-general issued a fi.fa.cm the bond against Hoyle and his sureties for default of Hoyle. Cahn’s stock of goods were levied on and sold by sheriff for $800.00. After paying costs, $650.00 remains in sheriff’s hands.
Read the full summary
Tax. Homestead. Principal and surety. Before Judge Hillyer. Fulton Superior Court. March Term 1880. E. Cahn was one of the surties on the bond of S. R. Hoyle, tax-collector of Fulton county. The comptroller-general issued a fi.fa.cm the bond against Hoyle and his sureties for default of Hoyle. Cahn’s stock of goods were levied on and sold by sheriff for $800.00. After paying costs, $650.00 remains in sheriff’s hands. Mary E. Cahn, wife of E. Cahn, he refusing to apply, for herself and minor children, duly applied to the ordinary to have that money set apart and exempted under the homestead…
1Opinion of the Court
JACKSON, Chief Justice.
The sole question made by this record is, whether the execution issued by the comptroller-general against a' defaulting’tax-collector and his sureties, is an execution for .taxes in the sense of the words used in the constitution of this state, in that clause which prevents the levy of ordinary final process upon property ‘ exempted for the family. If the execution be for taxes, it is not prohibited from being enforced against such property; if not for taxes, it is prohibited.
That clause, identical in the constitutions of 1868 and 1877, is as follows: “No court or…
2Cases cited1 opinion
- Davis v. StateSupreme Court of Georgia · 1878
3Cited by3 opinions
- In re WallerDistrict Court, D. Maryland · 1905
- Perkins v. StateSupreme Court of Georgia · 1897
- American Surety Co. v. Wayne CountyCourt of Appeals of Georgia · 1934