Legal Opinion
Jordan v. Baggett
Court of Appeals of Georgia
Decided December 16, 1927No. 18203PublishedCited by 6 opinions
1Opinion of the CourtBell, J.
1. “Taxes shall be paid before any other' debt, lien, or claim-whatsoever, and the property returned or held at the time of giving in, or after, is always subject.” Civil Code (1910), § 1140.
2. As" between the parties to a conditional sale of personalty, the purchaser in possession is the one liable for the taxes; but the public authorities may treat the property as belonging indifferently to either the purchaser or the seller, and may proceed to assess and collect the taxes accordingly. National Bank of Athens v. Danforth, 80 Ga. 55 (7 S. E. 546); Wells v. Mayor &c. of Savannah, 87 Ga. 397…
2Cases cited8 opinions
- National Bank v. DanforthSupreme Court of Georgia · 1888
- Wells v. Mayor of SavannahSupreme Court of Georgia · 1891
- State v. HancockSupreme Court of Georgia · 1888
- Herrington v. AshfordSupreme Court of Georgia · 1924
- Morgan v. BurksSupreme Court of Georgia · 1892
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3Cited by6 opinions
- Landis Machine Co. v. Omaha Merchants Transfer Co.Nebraska Supreme Court · 1942
- Automatic Voting MacHine Corp. v. County of MaricopaArizona Supreme Court · 1937
- Municipal Acceptance Corp. v. Canole.Supreme Court of Missouri · 1938
- Edwards v. HallSupreme Court of Georgia · 1933
- General Motors Acceptance Corp. v. WhitfieldSouth Dakota Supreme Court · 1934
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