Wright v. Central of Georgia Railway Co.
Supreme Court of Georgia
Injunction. Before Judge Ellis. Fulton superior court. January 29, 1916. William A. Wright, comptroller-general of the State of Georgia, assessed against the Central of Georgia Bail-way Company taxes for the years 1908 to 1914, inclusive, on its leasehold interest in the Augusta and Savannah Bailroad and its leasehold interest in certain portions of the Southwestern Bailroad.
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Injunction. Before Judge Ellis. Fulton superior court. January 29, 1916. William A. Wright, comptroller-general of the State of Georgia, assessed against the Central of Georgia Bail-way Company taxes for the years 1908 to 1914, inclusive, on its leasehold interest in the Augusta and Savannah Bailroad and its leasehold interest in certain portions of the Southwestern Bailroad. The comptroller-general issued executions against the railway company on these assessments for State taxes and certain county, municipal, and school-district taxes for the year 1914, and was about to issue similar…
1Opinion of the CourtEvans, P. J.
(After stating the foregoing facts.)
1. The leases are for the full term of 101 years, renewable in like periods upon the same terms forever, at the option of the lessee. A lease for a term of years is a chattel real; it is personal estate and not real. At common law the term “real estate” does *410not include anything short of a freehold. 2 Kent’s Com. *342, 3 Id. *401. An estate for years in this State passes as realty. Civil Code, § 3685. It is not necessary to go into an analysis of the leasehold interest created by this lease, to determine whether the leasehold interest is to be regarded as…
2Cases cited7 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Wells v. Mayor of SavannahSupreme Court of Georgia · 1891
- Jetton v. University of the SouthSupreme Court of the United States · 1908
- Atlanta National Building & Loan Ass'n v. StewartSupreme Court of Georgia · 1900
- Philadelphia, Wilmington & Baltimore Railroad v. Appeal Tax CourtCourt of Appeals of Maryland · 1879
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Chalkley v. WardCourt of Appeals of Georgia · 1969
- Delta Air Lines, Inc. v. ColemanSupreme Court of Georgia · 1963
- Elrod v. McConnellSupreme Court of Georgia · 1930
- Georgia Power Co. v. City of DecaturSupreme Court of Georgia · 1934
- Conley Housing Corp. v. ColemanSupreme Court of Georgia · 1955
8 more not listed; retrieve them via the Exa API.