Kelley v. Collins & Glennville Railroad

Supreme Court of Georgia

Kelley v. Collins & Glennville Railroad

126 S.E. 373, 159 Ga. 550, 1925 Ga. LEXIS 16

CourtSupreme Court of Georgia

DecidedJanuary 15, 1925

DocketNo. 4195

StatusPublished

Cited by3 cases

This text of 126 S.E. 373 (Kelley v. Collins & Glennville Railroad) is published on Counsel Stack Legal Research, covering Supreme Court of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kelley v. Collins & Glennville Railroad, 126 S.E. 373, 159 Ga. 550, 1925 Ga. LEXIS 16 (Ga. 1925).

Pincite

Opinion

Atkinson, J.

The nature of this case will sufficiently appear from the published report when the case was before this court on a former occasion. Kelley v. Collins & Glennville R. Co., 154 Ga. 698 (115 S. E. 67). One ruling was: “The first five items in, the decree rendered in the equity suit had reference to the payment of particular claims. This was followed by the sixth item, which provided: ‘Subject to the foregoing and the expenses of administration, all the rest and residue of the funds in the hands of the receiver and all other property and assets’ of the railroad company ‘not heretofore sold are hereby decreed to be paid to and be the property of’ the receiver individually. Reid, that the term, ‘expenses o'f administration,’ construed in connection with the whole decree, includes, among other things, any expense for taxes on the property in the hands of the receiver, accruing during the course of the receivership.” The judgment of the trial court was reversed, and the case again came up for trial. The evidence there adduced showed that the receiver was appointed in November, 1920, and that a certain county tax fi. fa. and certain school-district fi. fas. all for the year 1920 were unsatisfied, and that the sheriff was threatening to levy them on the property of the plaintiff which had been purchased at the receiver’s sale. The judge rendered a judgment ordering the de[551]*551fendant (the receiver) to pay off the several fi. fas. above mentioned. Held:

No. 4195. January 15, 1925. J. V. Kelley, for plaintiff in error. C. L. Cowart, contra.

1. The taxes for 1920 accrued on January 1st, of that year (Tharpe v. Haslam, 150 Ga. 450, 452, 104 S. E. 215), which was prior to the receivership, and were not chargeable, under the above-quoted ruling of this court, as part of the expenses of administration as provided in the decree.

2. The judgment ordering the defendant receiver to pay the fi. fas. for taxes for the year 1920 was unauthorized by the evidence and contrary to law.

Judgment reversed.

All the Justices concur, except Ernes, J., disqualified.

Free access — add to your briefcase to read the full text and ask questions with AI

Atkinson, J.

The nature of this case will sufficiently appear from the published report when the case was before this court on a former occasion. Kelley v. Collins & Glennville R. Co., 154 Ga. 698 (115 S. E. 67). One ruling was: “The first five items in, the decree rendered in the equity suit had reference to the payment of particular claims. This was followed by the sixth item, which provided: ‘Subject to the foregoing and the expenses of administration, all the rest and residue of the funds in the hands of the receiver and all other property and assets’ of the railroad company ‘not heretofore sold are hereby decreed to be paid to and be the property of’ the receiver individually. Reid, that the term, ‘expenses o'f administration,’ construed in connection with the whole decree, includes, among other things, any expense for taxes on the property in the hands of the receiver, accruing during the course of the receivership.” The judgment of the trial court was reversed, and the case again came up for trial. The evidence there adduced showed that the receiver was appointed in November, 1920, and that a certain county tax fi. fa. and certain school-district fi. fas. all for the year 1920 were unsatisfied, and that the sheriff was threatening to levy them on the property of the plaintiff which had been purchased at the receiver’s sale. The judge rendered a judgment ordering the de[551]*551fendant (the receiver) to pay off the several fi. fas. above mentioned. Held:

No. 4195. January 15, 1925. J. V. Kelley, for plaintiff in error. C. L. Cowart, contra.

1. The taxes for 1920 accrued on January 1st, of that year (Tharpe v. Haslam, 150 Ga. 450, 452, 104 S. E. 215), which was prior to the receivership, and were not chargeable, under the above-quoted ruling of this court, as part of the expenses of administration as provided in the decree.

2. The judgment ordering the defendant receiver to pay the fi. fas. for taxes for the year 1920 was unauthorized by the evidence and contrary to law.

Judgment reversed.

All the Justices concur, except Ernes, J., disqualified.

Cite This Page — Counsel Stack

Bluebook (online)

126 S.E. 373, 159 Ga. 550, 1925 Ga. LEXIS 16, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kelley-v-collins-glennville-railroad-ga-1925.

Opinion

Related

Cite This Page — Counsel Stack