Brown & Son v. Powell
Supreme Court of Georgia
Where the tax-receiver or collector placed upon the wild land digest improved land which had been cultivated and occupied for thirty-years, and upon which taxes had been paid by the owner every year until 1882, and every year since that time, but he having negle'cted to return it for that year, the tax-collector assessed it as wild land, and it was sold as such under execution, such sale was illegal and void, and the purchaser thereat could not recover the land from the…
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Where the tax-receiver or collector placed upon the wild land digest improved land which had been cultivated and occupied for thirty-years, and upon which taxes had been paid by the owner every year until 1882, and every year since that time, but he having negle'cted to return it for that year, the tax-collector assessed it as wild land, and it was sold as such under execution, such sale was illegal and void, and the purchaser thereat could not recover the land from the owner. Ejectment. Title. Taxation. Before Judge Bower. Decatur superior court. November term, 1889. Reported in the decision.
1Opinion of the Court
Simmons, Justice.
The land in controversy in this case was listed and assessed by the tax-collector of Decatur county as wild laud. He issued execution against the same as wild land,-and it was sold by the- sheriff as wild land, and was purchased at the sheriff’s sale by the plaintiffs in error. Two years having expired for its redemption by the owner thereof, the purchasers, Brown & Son, commenced their action of ejectment for its recovery. Powell, the defendant, defended upon the ground that the sale was illegal and void, because the land was not wild but improved land, and he had been in…
2Cases cited3 opinions
- Ritter v. . WorthNew York Court of Appeals · 1874
- Gardner v. DonadlsonSupreme Court of Georgia · 1888
- Lunt v. WorkmellSupreme Judicial Court of Maine · 1841
3Cited by4 opinions
- Bower v. CohenSupreme Court of Georgia · 1906
- Cason v. United Realty & Auction Co.Supreme Court of Georgia · 1924
- Zugar v. ScarbroughSupreme Court of Georgia · 1938
- United States v. One Lot of Land for Bainbridge Post OfficeDistrict Court, S.D. Georgia · 1910