Lowe v. City of Atlanta

• Court: Georgia Supreme Court
• Writing for the Court: REID, Chief Justice.
• Citation: Lowe v. City of Atlanta, 194 Ga. 317, 21 S.E.2d 171 (Ga. 1942)
• Decision Date: 17 June 1942
• Docket Number: 14122.
• Parties: LOWE v. CITY OF ATLANTA et al.

21 S.E.2d 171

194 Ga. 317

LOWE v. CITY OF ATLANTA et al.

No. 14122.

Supreme Court of Georgia

June 17, 1942

Rehearing Denied July 16, 1942.

Syllabus by the Court.

Since every issue involved in the assignments of error was raised or could have been raised by plaintiff in error in one or more of the several hearings of this case which have heretofore reached this court, and which were determined adversely to her contention, it follows that the judgment of the trial court which again denied her contentions will be affirmed.

Wm G. Grant and Geo. & John L. Westmoreland, all of Atlanta for plaintiff in error.

Powell Goldstein, Frazer & Murphy, O. C. Hancock, Geo. G. Finch, Sol I. Golden, Herbert J. Haas, Ralph H. Pharr, W. S. Northcutt, E. H. Sheats, J. C. Murphy, J. C. Savage, E. L. Sterne, F. A. Hooper, Jr., Ellis G. Arnall, Atty. Gen., A. J. Tuten, Asst. Atty. Gen., M. F. Goldstein, Sp. Atty. Gen., Geo. & John L. Westmoreland, all of Atlanta, for defendants in error.

REID Chief Justice.

This litigation has been before this court on three previous occasions, in the report of which a full statement of the controversy may be found. Gehr v. City of Atlanta, 189 Ga. 701, 7 S.E.2d 264; Lowe v. City of Atlanta, 191 Ga. 76, 11 S.E.2d 891; Forrester v Lowe, 192 Ga. 469, 15 S.E.2d 719. After the decision in the case last cited, Mrs. Lowe filed additional pleadings, one of which was called an intervention, and another an amendment. In one of the former appearances it was pointed out that in no event could the plaintiff in error prevail, because she had made no timely tender of the amount of the taxes due. In the intervention filed by her on July 19, 1941, she reiterates her former allegations as to tender, and says that she tenders the amount of the taxes mentioned in the two deeds under which the city and county sold the property for taxes. Other years' taxes are due, but the tender does not reach these, as was decided in Forrester v. Lowe, supra. Whether it is not also ineffectual because of other unpaid taxes due thereon we need not determine. Compare Interstate Bond Company v. Cullars, 189 Ga. 283, 5 S.E.2d 756. Section 3 of the act of 1937, Ga.Laws 1937, pp. 491, 496, expressly removes deeds made before the date of its approval from its operation. In this new pleading, demurrers to which were sustained, she again pressed the contention theretofore urged by her and which had been adjudged untenable. There was no failure on the former appearances to grasp the issues there presented. They were examined, considered, discussed, and determined adversely to her. They will not be restated, nor will they on this writ of error be again decided. The only contentions now sought to be raised that were not pressed and determined in one or more of the previous decisions was an attack on the constitutionality of section 3 of the act of 1937 above referred to, which section undertook to except from the terms of the act tax deeds theretofore made. No such question was sought to be presented until after this court had ruled that the City of Atlanta, by becoming the purchaser at the tax sale, acquired the property divested of...