Legal Opinion

Smith v. Haire

Supreme Court of Georgia

Decided January 15, 1877PublishedCited by 10 opinions

Claim. Evidence. Taxes. Practice in tbe Superior Court. Before Judge Pottle. Oglethorpe Superior Court. April Term, 1876. • An attachment in favor of Iiaire, trustee, against Thomas L. Smith, for $686.15, was levied upon eight bales of cotton on November 26th, 1874. A claim thereto was filed by Charles IT. Smith, and upon the issue thus formed the cause went to trial. The jury found the property subject.

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Claim. Evidence. Taxes. Practice in tbe Superior Court. Before Judge Pottle. Oglethorpe Superior Court. April Term, 1876. • An attachment in favor of Iiaire, trustee, against Thomas L. Smith, for $686.15, was levied upon eight bales of cotton on November 26th, 1874. A claim thereto was filed by Charles IT. Smith, and upon the issue thus formed the cause went to trial. The jury found the property subject. The claimant moved for a new trial upon the following grounds, to-wit: 1. Because the court erred in admitting the tax books of Oglethorpe county for the years 1873, 1874 and 1875, to show…

1Opinion of the Court

Bleckley, Judge.

1. The tax books, when introduced, were admissible solely for the purpose of giving character to the possession of the debtor, the defendant in attachment. It appeared from other evidence that he resided upon the land and worked it. While so doing, it seems, he returned it as his own property for taxation. His returns were in the nature of declarations made pending his possession, and tending to show that he was holding adversely to other persons; that is, for himself, and not in subordination to another. Code, §3774. The returns, except that for 1875, were made before…

2Cases cited2 opinions

  1. Boston & Gunby v. CumminsSupreme Court of Georgia · 1854
  2. Bartlett v. RussellSupreme Court of Georgia · 1870

3Cited by10 opinions

  1. Mashburn & Co. v. Dannenberg Co.Supreme Court of Georgia · 1903
  2. Dozier v. McWhorterSupreme Court of Georgia · 1903
  3. Ivey v. CowartSupreme Court of Georgia · 1905
  4. Morris v. WinklesSupreme Court of Georgia · 1892
  5. State Banking Co. v. MillerSupreme Court of Georgia · 1938

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