Sanders v. Fulton County

111 Ga. App. 434 (1965)

142 S.E.2d 293

SANDERS

v.

FULTON COUNTY et al. CAMP, Commissioner

v.

SANDERS.

41062, 41076.

Court of Appeals of Georgia.

Decided March 12, 1965.

Rehearing Denied March 30, 1965.

Fred Schrimper, for Sanders.

Harold Sheats, John Tye Ferguson, contra.

EBERHARDT, Judge.

1. It is clear that the portion of the Act of 1938 (Ga. L. 1937-38, Ex. Sess., pp. 77-98) found in Code Ann. § 92-8443 declaring all taxes to be personal debts "of the person required hereunder to file the returns or to pay the taxes imposed hereby," affects only those taxes levied under that Act and for which returns…