Legal Opinion
Fulton County Federal Savings & Loan Ass'n v. Simmons
Supreme Court of Georgia
Decided April 13, 1954No. 18552PublishedCited by 11 opinions
1Opinion of the Court
Head, Justice.
In this case the “Intangible Property Tax Act,” approved December 22, 1953 (Ga. L. 1953, Nov.-Dee. Sess., pp. 379-390), was construed by the able trial judge against the plaintiff’s contentions that under the terms of the act it is exempted from the payment of the tax on “long term notes secured by real estate.”
The Intangible Property Tax Act of 1953 is divided into three parts. In Part I, §§ 1 and 2, a tax is levied on certain types of intangibles as classified by the act approved December 27, 1937’ (Ga. L. 1937-38, Ex. Sess., pp. 156-170; Code, Ann. Supp., §§ 92-113 — 92-160).…
2Cases cited9 opinions
- Mayor v. HartridgeSupreme Court of Georgia · 1850
- Elder v. Home Building & Loan Ass'nSupreme Court of Georgia · 1939
- Mayor of Savannah v. Savannah Electric & Power Co.Supreme Court of Georgia · 1949
- Mystyle Hosiery Shops Inc. v. HarrisonSupreme Court of Georgia · 1930
- Case-Fowler Lumber Co. v. WinslettSupreme Court of Georgia · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Georgia Casualty & Surety Co. v. JerniganCourt of Appeals of Georgia · 1983
- Undercofler v. Hospital AuthoritySupreme Court of Georgia · 1965
- Johnson v. Wormsloe Foundation, Inc.Supreme Court of Georgia · 1972
- Tec America, Inc. v. DeKalb County Board of Tax AssessorsCourt of Appeals of Georgia · 1984
- First Federal Savings & Loan Ass'n v. AbbottSupreme Court of Georgia · 1974
6 more not listed; retrieve them via the Exa API.