Stark v. Cummings
Supreme Court of Georgia
Equitable petition. Before Judge Fite. Dade superior court. April 11, 1903. The tax-collector of Dade county, on December 20, 1895, issued a tax fi. fa. against J. H. Stark for $1.82 principal and 50 cents cost, which was levied on lot of land number 107, containing 160 acres more or less, as the property of Stark; and on March 3, 1896, the land was sold thereunder for $7.41 to Cummings, and a deed made to him by the sheriff.
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Equitable petition. Before Judge Fite. Dade superior court. April 11, 1903. The tax-collector of Dade county, on December 20, 1895, issued a tax fi. fa. against J. H. Stark for $1.82 principal and 50 cents cost, which was levied on lot of land number 107, containing 160 acres more or less, as the property of Stark; and on March 3, 1896, the land was sold thereunder for $7.41 to Cummings, and a deed made to him by the sheriff. On February 19, 1902, Stark instituted a proceeding for the recovery of the land, and to set aside the sale and cancel the deed as void because the levy was excessive.…
1Opinion of the CourtLamar, J.
There is nothing on the face of the tax fi. fa. to indicate that the property for which the tax-was assessed was wild land. The execution was not in rem, as in Vickers v. Hawkins, 111 Ga. 119, but against the “goods and chattels, lands and tenements ” of Stark; and the rules applicable to ordinary tax fi, fas., and the inhibition against excessive levies, apply. If the testimony of the plaintiff that the land was worth between $900 and $1,300 be accepted as true, the levy was void as matter of law. If the jury took the valuation put thereon by the purchaser and treated it as “ worth about…
2Cases cited4 opinions
- Roser v. Georgia Loan & Trust Co.Supreme Court of Georgia · 1903
- Vickers v. HawkinsSupreme Court of Georgia · 1900
- Southern Pine Co. v. KirklandSupreme Court of Georgia · 1900
- Barnes v. CarterSupreme Court of Georgia · 1902
3Cited by3 opinions
- Stark v. CummingsSupreme Court of Georgia · 1906
- Brady v. SmothermanCourt of Appeals of Georgia · 1935
- Williams v. AycockCourt of Appeals of Georgia · 1936