State v. Paschal

Court of Appeals of Georgia

State v. Paschal

108 S.E. 475, 27 Ga. App. 357, 1921 Ga. App. LEXIS 892

CourtCourt of Appeals of Georgia

DecidedAugust 23, 1921

Docket12105

StatusPublished

Cited by4 cases

This text of 108 S.E. 475 (State v. Paschal) 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.

Bluebook

State v. Paschal, 108 S.E. 475, 27 Ga. App. 357, 1921 Ga. App. LEXIS 892 (Ga. Ct. App. 1921).

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Opinions

Jenkins, P. J.

While, under section 1151 of the Political Code (1910), executions for non-payment of taxes are directed “ to all and singular the sheriffs and constables of this State,” and under section 1166 “the tax-collector may place his fi. fas. in the hands of any one constable of the county, who shall be authorized to collect or levy the same in any part of the county,” the authority of a constable under these sections must be construed with the limitations imposed by section 1165, which expressly prohibits such officer from levying “ a tax fi. fa. when the principal amount exceeds one hundred dollars.” Winn v. Butts, 127 Ga. 385, 387 (56 S. E. 406); Butler v. Davis, 68 Ga. 173; Watson v. Swann, 83 Ga. 198, 203 (9 S. E. 612). The fi. fa. in the present case exceeding the maximum statutory amount, the levy was properly dismissed on motion.

Judgment affirmed.

Stephens and Bill, JJ., concur.

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Jenkins, P. J.

While, under section 1151 of the Political Code (1910), executions for non-payment of taxes are directed “ to all and singular the sheriffs and constables of this State,” and under section 1166 “the tax-collector may place his fi. fas. in the hands of any one constable of the county, who shall be authorized to collect or levy the same in any part of the county,” the authority of a constable under these sections must be construed with the limitations imposed by section 1165, which expressly prohibits such officer from levying “ a tax fi. fa. when the principal amount exceeds one hundred dollars.” Winn v. Butts, 127 Ga. 385, 387 (56 S. E. 406); Butler v. Davis, 68 Ga. 173; Watson v. Swann, 83 Ga. 198, 203 (9 S. E. 612). The fi. fa. in the present case exceeding the maximum statutory amount, the levy was properly dismissed on motion.

Judgment affirmed.

Stephens and Bill, JJ., concur.

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Bluebook (online)

108 S.E. 475, 27 Ga. App. 357, 1921 Ga. App. LEXIS 892, Counsel Stack Legal Research, https://law.counselstack.com/opinion/state-v-paschal-gactapp-1921.

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