Stokes v. State
Supreme Court of Georgia
Assignee’s sale. Bankrupt. Lien of tax fi. fa. Before Judge Clark. Lee Superior Court. April Adjourned Term, 1872. An execution, in favor of the State of Georgia and county of Lee, for the tax of 1868, due on the “Bryan plantation,” amounting to $205, against Hunt and Bryan, was levied in August, 1869, upon that place. A claim was interposed by Gilbert M. Stokes to said property.
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Assignee’s sale. Bankrupt. Lien of tax fi. fa. Before Judge Clark. Lee Superior Court. April Adjourned Term, 1872. An execution, in favor of the State of Georgia and county of Lee, for the tax of 1868, due on the “Bryan plantation,” amounting to $205, against Hunt and Bryan, was levied in August, 1869, upon that place. A claim was interposed by Gilbert M. Stokes to said property. Upon the issue formed on the trial of the claim, it appeared that Goode Bryan, one of the defendants in ji. fa., was adjudged a bankrupt on February 20th, 1868, and discharged on December 4th of the same year; that…
1Opinion of the Court
Montgomery, Judge.
1. It has been said by a Judge of a United States Court that, “the power of taxation is a sovereign political power, and a branch of the power of eminent domain Brightley’s Fed. D., 158. Georgia expressly retains this power over all property in the State, and follows the property for the payment of her taxes, in whosesoever hands found. The taxpayer cannot dispose of his property so as to divest her of this right: Code, 809, 810, 811. The bankrupt law does not attempt to deprive a State of this power. True, it makes provision for the payment of the State taxes, if the State…
2Cited by20 opinions
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