Wilson v. Herrington
Supreme Court of Georgia
Tax-executions. Practice. Before Judge Roberts. Pulaski superior court. May term, 1890. An execution for State and county taxes against Ryan was levied upon a lot of land, describing it, but the levy did not state as whose land the lot was levied upon. A claim was interposed hy Mrs. Wilson, and after the levy and claim the,/?, fa was transferred by the sheriff to one Lewis, for the amount of the taxes due, exclusive of costs.
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Tax-executions. Practice. Before Judge Roberts. Pulaski superior court. May term, 1890. An execution for State and county taxes against Ryan was levied upon a lot of land, describing it, but the levy did not state as whose land the lot was levied upon. A claim was interposed hy Mrs. Wilson, and after the levy and claim the,/?, fa was transferred by the sheriff to one Lewis, for the amount of the taxes due, exclusive of costs. When the case came on for trial and the,/?, fa. was tendered in evidence, claimant moved that it be rejected and the levy dismissed, on the grounds that the levy did not…
1Opinion of the Court
Bleckley, Chief Justice.
1. If the tax-execution had been wholly paid off' by Lewis, though this was done pending the claim, his failure to enter the execution on the execution docket of the superior court within thirty days after the transfer made to him by the sheriff would have justified the court in dismissing the levy, for the statute keeps such executions alive as to third persons only on condition that they are so entered. Code, §891(a). Though defendants against whom they are issued will still be affected by such executions where there has been a failure to enter them, claimants of…
2Cases cited4 opinions
- Fuller v. DowdellSupreme Court of Georgia · 1890
- Hoyt v. ByronSupreme Court of Georgia · 1881
- Clarke v. DouglassSupreme Court of Georgia · 1890
- Murray v. BridgesSupreme Court of Georgia · 1882
3Cited by7 opinions
- Zugar v. ScarbroughSupreme Court of Georgia · 1938
- Hudson v. GunnCourt of Appeals of Georgia · 1917
- County of Laurens v. Citizens Bank of ValdostaCourt of Appeals of Georgia · 1911
- Funkhouser v. MaleSupreme Court of Georgia · 1900
- Hill v. Georgia State Building & Loan Ass'nSupreme Court of Georgia · 1904
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