McCrory v. Manes
Supreme Court of Georgia
Relief Act of 1870. Scaling Ordinance. Tax books. Evidence. Before Judge Johnson. Talbot Superior Court. March term, 1872. Benjamin Manes brought complaint against William H. McCrory, as principal, and Isaac Cheney, as security, on a promissory note made on March 1st, 1863, due January 1st, next thereafter, for the sum of $815 16, with interest from date.
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Relief Act of 1870. Scaling Ordinance. Tax books. Evidence. Before Judge Johnson. Talbot Superior Court. March term, 1872. Benjamin Manes brought complaint against William H. McCrory, as principal, and Isaac Cheney, as security, on a promissory note made on March 1st, 1863, due January 1st, next thereafter, for the sum of $815 16, with interest from date. The defendant pleaded thegeneral issue and the Scaling Ordinance of 1865. Defendants in the course of the trial offered the books of the tax receiver of said county for the year 1867, for the purpose of showing that the plaintiff had failed…
1Opinion of the Court
McCay, Judge.
The book of the tax receiver is the official entry of a sworn officer of a sworn statement, by the person making the return. This Court, in Lynch vs. Lively, 32 Georgia, 575, and Tolleson vs. Posey, 32 Georgia, 372, held the tax book good evidence to prove the amount of property one of the parties gave in for taxes. Judge Jenkins says in the latter case: “And there can be no more reliable evidence to show a given amount of wealth than his own verified statement, given as the measure of liability for taxation.” It may be added that section 834 of the Code makes the entry in the…
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