Lewis v. Moultrie Banking Co.

(After stating the foregoing facts.) Under the general law, as well as under a provision of the charter of the City of Moultrie, the fi. fa. issued by the city was in the nature of a tax fi. fa. and governed by tfie same procedure, and must be taken to be subject to the same period of limitation. See Civil Code (1910), § 869. Section 1147 of the Civil Code provides that “All State, county, city or other tax fi. fas., before or after legal transfer and record, shall be enforced within seven years from the date of their issue; or within seven years from the time of the last entry upon the tax…