Scruggs v. Gibson
Supreme Court of Georgia
Set-off. Tax affidavit. Relief Act of 1870. Dismissal of suit. Before Judge Twiggs. Glasscock Superior Court. September Term, 1871. William Gibson and Cicero Gibson, as administrators upon the estate of Sterling Gibson, deceased, brought complaint against Edmond G. Scruggs, upon a promissory note, dated January 1st, 1862, and due one day after the date thereof.
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Set-off. Tax affidavit. Relief Act of 1870. Dismissal of suit. Before Judge Twiggs. Glasscock Superior Court. September Term, 1871. William Gibson and Cicero Gibson, as administrators upon the estate of Sterling Gibson, deceased, brought complaint against Edmond G. Scruggs, upon a promissory note, dated January 1st, 1862, and due one day after the date thereof. The defendant pleaded as set-off a counter-claim against plaintiffs exceeding the demand sued on, and asked judgment for the surplus. The case being called for trial, the plaintiffs moved to dismiss the action because the affidavit of…
1Opinion of the Court
Warner, Chief Justice.
The plaintiffs in the Court below brought an action on a promissory note -against the defendant, who filed a plea of set-off. On the trial of the case the plaintiffs made a motion to dismiss their own suit on the ground of their own default in not having filed an affidavit that all legal taxes had been paid on their own debt, as required by the Act of 1870. The defendant resisted the motion, on the ground that he had pleaded a set-off for a larger amount than the plaintiffs’ demand, and expressly waived any and all right to demand that an affidavit of payment of taxes…
2Cited by1 opinion
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