Brown v. Roach

The sheriff of Evans county made a levy upon property to satisfy tax fi. fas. for State, county, and school taxes issued by H. M. Roach, tax-collector. The property had previously been sold by the sheriff under a common-law fi. fa. against the taxpayer. B. E. Brown Sr., who was the purchaser at the prior sale, filed a claim, which he amended by alleging: (a) that at the time of the sale under the common-law execution the sheriff had the tax fi. fas. in his possession “for the purpose of collecting the taxes due thereon out of the proceeds” of the sale, which was more than sufficient for that…