Parrish v. Adams
This text of 95 S.E. 749 (Parrish v. Adams) is published on Counsel Stack Legal Research, covering Court of Appeals of Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
1. Where there is an acknowledgment of service of a bill of
exceptions as provided by law, the bill of exceptions may be amended in the reviewing court by adding, as a party defendant iu error to the cause, any person bound by such service, although he may not have been named in the bill of exceptions. Park’s Ann. Code, § 6164 (b); Toole v. Geer, 12 Ga. App. 409 (77 S. E. 368). Accordingly, in the ease under consideration, the plaintiff in error is allowed to amend the bill of exceptions by inserting, after" the words C. B. Adams, the words “executor of Jas. E. Laidler, deceased,” so that the bill of exceptions may conform to the record in the court below.
2. Under the act of 1913 (Ga. L. 1913, p. 91), the legatee under a will is liable for tlie inheritance tax imposed by that act, and the executor of the will may recover of the legatee such sum as may be by law due by him, upon the refusal of the legatee to pay the same. 1 Park’s Ann. Code, § 1041 (e, f).
3. A party compelled by operation of law to pay a debt which in equity and good faith another party should have kept him from paying may recover from the other party the amount paid. Ticonic Bank v. Smiley, 27 Mo. 225 (46 Am. D. 593).
4. The court did not err in overruling the certiorari.
Judgment affirmed.
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Cite This Page — Counsel Stack
95 S.E. 749, 22 Ga. App. 170, 1918 Ga. App. LEXIS 220, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parrish-v-adams-gactapp-1918.