Legal Opinion
Empire Cotton Oil Co. v. Park
Supreme Court of Georgia
Decided February 13, 1918No. 248PublishedCited by 7 opinions
Intervention. Before Judge Worrill. Early superior court. February 2, 1917.
1Per curiam
1. Generally, a sale of property under legal process will not divest the State of its lien for taxes (Civil Code of 1910, § 1141) ; nor a municipality of its lien for taxes. Freeman v. Atlanta, 66 Ga. 617.
2. Liens upon the property of a corporation in the hands of a receiver, held by strangers to the record, are not divested by the receiver’s sale. Denny v. Broadway National Bank, 118 Ga. 221 (2), 223 (44 S. E. 982) ; McLaughlin v. Taylor, 115 Ga. 671 (42 S. E. 30).
3. It is the duty of a court of equity to direct its' receiver to pay the taxes accruing on the property of an insolvent…
2Cases cited5 opinions
- Ferris v. Van Ingen & Co.Supreme Court of Georgia · 1899
- Denny v. Broadway National BankSupreme Court of Georgia · 1903
- Freeman v. Mayor of AtlantaSupreme Court of Georgia · 1881
- Dysart v. BrownSupreme Court of Georgia · 1896
- McLaughlin v. TaylorSupreme Court of Georgia · 1902
3Cited by7 opinions
- Miller v. JenningsSupreme Court of Georgia · 1929
- Stephens v. First National BankSupreme Court of Georgia · 1928
- Kurfees v. DavisSupreme Court of Georgia · 1934
- State Revenue Commission v. RichCourt of Appeals of Georgia · 1934
- Tharpe v. GormleyCourt of Appeals of Georgia · 1934
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