Stark v. Cummings

Supreme Court of Georgia

Stark v. Cummings

45 S.E. 722, 119 Ga. 35, 1903 Ga. LEXIS 12

CourtSupreme Court of Georgia

DecidedNovember 14, 1903

StatusPublished

Cited by3 cases

This text of 45 S.E. 722 (Stark v. Cummings) 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

Stark v. Cummings, 45 S.E. 722, 119 Ga. 35, 1903 Ga. LEXIS 12 (Ga. 1903).

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Opinion

Lamar, J.

There is nothing on the face of the tax fi. fa. to indicate that the property for which the tax-was assessed was wild land. The execution was not in rem, as in Vickers v. Hawkins, 111 Ga. 119, but against the “goods and chattels, lands and tenements ” of Stark; and the rules applicable to ordinary tax fi, fas., and the inhibition against excessive levies, apply. If the testimony of the plaintiff that the land was worth between $900 and $1,300 be accepted as true, the levy was void as matter of law. If the jury took the valuation put thereon by the purchaser and treated it as “ worth about $100,” there is nothing to indicate why it could not have been subdivided, and only enough seized to satisfy the principal, $2.38, and costs of sale. Roser v. Ga. Loan Co., 118 Ga. 181; Civil Code, § 5427; Southern Pine Co. v. Kirkland, 112 Ga. 216; Barnes v. Carter, 114 Ga. 886 (2). It was error to direct a verdict for the defendant.

Judgment reversed.

All the Justices concur, except Gobi, J. disqualified. '

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Lamar, J.

There is nothing on the face of the tax fi. fa. to indicate that the property for which the tax-was assessed was wild land. The execution was not in rem, as in Vickers v. Hawkins, 111 Ga. 119, but against the “goods and chattels, lands and tenements ” of Stark; and the rules applicable to ordinary tax fi, fas., and the inhibition against excessive levies, apply. If the testimony of the plaintiff that the land was worth between $900 and $1,300 be accepted as true, the levy was void as matter of law. If the jury took the valuation put thereon by the purchaser and treated it as “ worth about $100,” there is nothing to indicate why it could not have been subdivided, and only enough seized to satisfy the principal, $2.38, and costs of sale. Roser v. Ga. Loan Co., 118 Ga. 181; Civil Code, § 5427; Southern Pine Co. v. Kirkland, 112 Ga. 216; Barnes v. Carter, 114 Ga. 886 (2). It was error to direct a verdict for the defendant.

Judgment reversed.

All the Justices concur, except Gobi, J. disqualified. '

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Bluebook (online)

45 S.E. 722, 119 Ga. 35, 1903 Ga. LEXIS 12, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stark-v-cummings-ga-1903.

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