Doe ex dem. Gladney v. Deavors
Supreme Court of Georgia
Ejectment, in Sumter Superior Court. Tried before Judge Warren, November Term, 1851. This action was brought by the lessee of Gladney and another, administrators of Godwin, against Isaac B. Deavors.
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Ejectment, in Sumter Superior Court. Tried before Judge Warren, November Term, 1851. This action was brought by the lessee of Gladney and another, administrators of Godwin, against Isaac B. Deavors. On the trial, plaintiffs offered in evidence a Tax Collector’s deed, and at the same time, a Tax Collector’s fi. fa. against John Deupree, for the tax for the year 1841, issued September, 1841, and levied by the Tax Collector, October 29th, 1841. On the same day was an entry by A. B. McCrea, Constable, of “no personal property to be found.” Objection being made by defendant’s counsel, the Court…
1Opinion of the Court
By the Court.
Nisbet, J.
delivering the opinion.
*81[1.] A proper understanding of the relation which the Tax Collector bears to the Government, and of the duties which grow out of that relation, will enable us to determine, without much difficulty, the main questions made in this record. The first and most important of these, is this: “has the Collector authority to issue an' execution to enforce the payment of taxes ?” The Court below held that he has not, except in a single instance, to wit, against insolvent tax payers, after the allowance of the insolvent list by the Grand Jury. Upon a special…
2Cases cited1 opinion
- Gwinn v. HubbardIndiana Supreme Court · 1832
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- Wilson v. BoydSupreme Court of Georgia · 1889
- Maloney v. NewtonIndiana Supreme Court · 1882
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