Georgia Refinancing & Loan Co. v. City of Marietta

A proprietor conveyed real estate as security for debt, and subsequently returned it and certain personalty for municipal taxation. A tax execution was issued in personam against the proprietor for taxes due on the entire property for the year 1930. The proprietor died insolvent in 1932, leaving a widow and minor children, while the security deed was unsatisfied. The realty was set apart, subject to the security deed, as a statutory year’s support to the widow and minor children. The widow conveyed the realty, subject to the security deed, to a purchaser. Subsequently the grantee in the…