Sasser v. Adkins

• Decision Date: 21 July 1899
• Citation: 33 S.E. 881,108 Ga. 228
• Parties: SASSER v. ADKINS, Tax Collector.
• Court: Georgia Supreme Court

33 S.E. 881

108 Ga. 228

SASSER v. ADKINS, Tax Collector.

Supreme Court of Georgia

July 21, 1899

Syllabus by the Court.

1. Any ordinary in this state has the right to administer a pauper oath, made for the purpose of bringing a case to this court without the payment of costs, and such oath may be taken before an ordinary either in his own county or in any other county in the state.

2. Where the tax collector of a county has issued against a person a fi. fa. for a certain amount as "special state taxes for selling spirituous liquors," and the defendant in fi. fa. has filed thereto an illegality which does not assign any reason why he was not subject to such tax, except that he "is not a liquor dealer, as contemplated by the statute made for such cases of special tax," there being no allegation in the affidavit that he was not such a liquor dealer when the tax was imposed and when the fi. fa. issued there was no error in overruling the illegality, and directing that the fi. fa. proceed.

Error from superior court, Bulloch county; R. L. Gamble, Judge.

Proceedings by J. N. Adkins, as tax collector, against S. S. Sasser, to collect a liquor tax. Judgment was entered on demurrer to affidavit of illegality, and defendant brings error. Affirmed.

Emory Cason, for plaintiff in error.

B. T Rawlings, Sol. Gen., for defendant in error.

SIMMONS C.J.

1. This case was brought to this court without the payment of costs the plaintiff in error having made and duly filed an affidavit in forma pauperis. The affidavit was made in Bulloch county, and attested by the ordinary of Screven county, both counties being in this state, and the question arose as to whether the ordinary had authority to administer the oath. This court has held that an ordinary may attest a deed under the statute authorizing the judge of any court of record to do so (Lumber Co. v. Coody, 99 Ga. 775, 27 S.E. 169); this decision recognizing the ordinary as the judge of a court of record, and as having power to attest a deed in any county in the state. We think authority to administer an oath such as is here under discussion is clearly given the ordinary by section 4241 of the Civil Code, which is as follows: "The several ordinaries of this state are authorized to administer oaths in all cases where the authority is not specially delegated to some other officer." The authority to administer a pauper oath is not specially delegated, and the oath may therefore be administered by an ordinary. Nor is this authority given the ordinary only when he is in his own county. The authority is general, and applies to him as well in any other county of the state as in his own. It is not restricted, and we think the oath may be administered in any county of the state by any of the ordinaries of the state.

2. In the present case the tax collector had issued against Sasser a tax fi. fa. for a certain amount due as "special state taxes for selling spirituous liquors," and the defendant in fi. fa. filed an affidavit of illegality to such fi. fa. This...