Legal Opinion

Perteet v. Fricks

Court of Appeals of Georgia

Decided August 4, 1911No. 3074PublishedCited by 3 opinions

Certiorari; from Stephens superior court- — -Judge Kimsey. November 11, 1910.

1Opinion of the CourtETill, C. J.

On April 9, 1909, A. L. Fricks conveyed to Mrs. G. B. Perteet a house and lot'in the city of Toccoa. In June, 1909, the city assessors assessed the realty in that city for taxation, and the tax was levied by ordinance in September, 1909. The property conveyed by Fricks to Mrs. Perteet' was assessed for taxation as the property of A. L. Fricks, and, Fricks refusing t.o pay the tax, Mrs. Perteet paid the tax fi. fa. and had it duly transferred to herself. and then had it levied on property of Fricks; whereupon he filed an affidavit of illegality. The justice of the peace decided the question in…

2Cases cited1 opinion

  1. Walker v. McNellySupreme Court of Georgia · 1904

3Cited by3 opinions

  1. LaGrange Grocery Co. v. City of LaGrangeCourt of Appeals of Georgia · 1923
  2. Shelton v. CommissionerUnited States Board of Tax Appeals · 1926
  3. Shelton v. CommissionerUnited States Board of Tax Appeals · 1926

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