Cary, Bangs & Woodward v. Edmondson
Supreme Court of Georgia
Taxes. Relief Act of 1870. Before Judge Harrell. Terrell Superior Court. May Term, 1871. Cary, Bangs & Woodward sued Edmondson upon his promissory notes dated in 1860, and purporting to have been made in Baltimore. He filed several pleas, one of which was that he ought to pay no interest because “said notes were held during the war by the parties who resided in the city of Baltimore and could not be paid.”
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Taxes. Relief Act of 1870. Before Judge Harrell. Terrell Superior Court. May Term, 1871. Cary, Bangs & Woodward sued Edmondson upon his promissory notes dated in 1860, and purporting to have been made in Baltimore. He filed several pleas, one of which was that he ought to pay no interest because “said notes were held during the war by the parties who resided in the city of Baltimore and could not be paid.” Because no affidavit of the payment of taxes had been filed under the Relief Act of 1870, the Court dismissed the cause, although their “ attorney stated and offered to prove that they were…
1Opinion of the Court
McCay, Judge.
This case turns upon the non-residence of the plaintiff. We have decided in several cases that notes held by nonresidents of this State, not used here, but only here for collection, are not taxable by our laws. The proof here is that at the making of the note, and continuously since, the plaintiff, to whom the note is payable, has not resided in this State. This the judgment, under these rulings, made, doubtless, since this decision by Judge Harrell, must be reversed.
Judgment reversed.
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