Ga. Trading Co v. Marion County

• Citation: 114 Ga. 397,40 S.E. 250
• Parties: GEORGIA TRADING CO. v. MARION COUNTY.
• Decision Date: 12 December 1901
• Court: Supreme Court of Georgia

40 S.E. 250
114 Ga. 397

GEORGIA TRADING CO.
v.
MARION COUNTY.

Supreme Court of Georgia.

Dec. 12, 1901.

TAXATION—EXECUTION—AFFIDAVIT OF ILLEGALITY.

The progress of an execution issued by the tax collector in due form for state and county taxes cannot he properly resisted by interposing an affidavit of illegality. (Syllabus by the Court.)

Error from superior court, Marlon county; W. B. Butt, Judge.

Levy of execution by Marion county against the Georgia Trading Company. Defendant filed affidavit of illegality. Prom a judgment dismissing affidavit, it brings error. Affirmed.

W. B. Short and Geo. P. Munro, for plaintiff in error.

Simeon Blue and W. D. Crawford, for defendant in error.

LEWIS, J. To the levy of an execution for state and county taxes issued by the tax collector of Marion county against the Georgia Trading Company the defendant in execution filed an affidavit of illegality, al leging that it had fully paid its taxes for the year for which the tax execution issued. Counsel for the county moved orally to dismiss the illegality on the ground that the law does not allow an illegality to be filed to a tax fi. fa. The court sustained this motion, and dismissed the affidavit, whereupon the defendant in execution brought the case to this court by bill of exceptions.

This...