Sanders v. Fulton County

Ebbrhardt, Judge.

It is clear that the portion of the Act of 1938 (Ga. L. 1937-38, Ex. Sess., pp. 77-98) found in Code Ann. § 92-8443 declaring all taxes to be personal debts “of the person required hereunder to file the returns or to pay the taxes imposed hereby,” affects only those taxes levied under that Act and for which returns must be made to the State Revenue Commissioner. Taxes due the State have long been recognized as having a status different from those due to a county or city. Hargrove v. Hilly, 69 Ga. 326. They are given a rank in Code § 113-1508 which specifies the priority of…