County of Laurens v. Citizens Bank of Valdosta
Court of Appeals of Georgia
Money-rule; from city court of .Fitzgerald — Judge Wall. September 23, 1910. The questions in this case arise on a rule against the sheriff for the distribution of funds in his hands, realized from the' sale of property under execution.
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Money-rule; from city court of .Fitzgerald — Judge Wall. September 23, 1910. The questions in this case arise on a rule against the sheriff for the distribution of funds in his hands, realized from the' sale of property under execution. The.undisputed facts are as follows: On April 6, 1909, the sheriff sold the property in question for $1,100, in pursuance of an execution in favor of Mcllwaine, Knight & Co. against J. L. King, issued from the city court of Ashburn on January 21, 1908. On the day of the sale the Citizens Bank of Valdosta, as transferee, placed in his hands two fi. fas. against…
1Opinion of the Court
Hill, O. J.
(After stating the foregoing facts.)
It is admitted by the plaintiff in error that the tax-collector of Laurens county had no authority, under the law, to transfer the tax fi. fa. in favor of the State and county to Mrs. M. J. Adams, transferee, and that his attempt to transfer it was void and of no legal effect, as he was not at that time the collecting officer of the county, and, the State and county taxes for that 'year having gone into the form of an execution, it became the duty of the sheriff to collect the taxes, and it was the sheriff’s duty to transfer the fi. fa. upon…
2Cases cited3 opinions
- Wilson v. HerringtonSupreme Court of Georgia · 1891
- Hill v. Georgia State Building & Loan Ass'nSupreme Court of Georgia · 1904
- Jarrett v. City Electric Railway Co.Supreme Court of Georgia · 1904
3Cited by5 opinions
- Zugar v. ScarbroughSupreme Court of Georgia · 1938
- Fidelity & Deposit Co. v. SmithCourt of Appeals of Georgia · 1926
- Beavers v. Interstate Bond CompanySupreme Court of Georgia · 1939
- Truitt Co. v. Dunson & Bros.Court of Appeals of Georgia · 1917
- Interstate Bond Co. v. Phœnix Mutual Life InsuranceSupreme Court of Georgia · 1936