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Atkinson v. Fitzgerald

Atkinson v. Fitzgerald, 167 S.E. 340 (Ga. Ct. App. 1933)
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Court
Court of Appeals of Georgia · State Appellate Courts
Decided
January 12, 1933
Docket
No. 22361
Judges
Stephens
Citations
167 S.E. 34046 Ga. App. 2641933 Ga. App. LEXIS 21
Cited by 6

Opinion of the Court — Stephens

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Stephens, J.

1. There being no statutory provision for contesting the levy of executions for State and county taxes, issued by the tax-collector of a county, the levy of such an execution can not be arrested by affidavit of illegality. Cook v. Colquitt, 29 Ga. App. 494 ( 116 S. E. 37 ); Manning v. Phillips, 65 Ga. 548 ; Fidelity & Casualty Co. v. Whitaker, 172 Ga. 663 ( 158 S. E. 416 ). Nor is'sueh remedy by affidavit of illegality applicable to arrest the levy of a tax execution, made for the benefit of a transferee thereof. Manning v. Phillips, 65 Ga. 548 . Anything to the contrary in Weems v. Stokes, 66 Ga. 88 , must yield to the decision in Manning v. Phillips, supra, which was rendered by a full bench and has not been overruled, but was followed in Fidelity & Casualty Co. v. Whitaker, supra.

2. This being a ease in which an affidavit of illegality was interposed to a levy of a tax execution issued by the county tax-collector for the collection of State and county taxes, which execution had been transferred to the plaintiff, the court did not err in dismissing the affidavit of illegality.

Judgment affirmed.

Jenkins, P. J., and Sutton, J., concur.

How later courts describe this case

No later court has written an explanatory parenthetical about this case yet.

Cited by 6 cases

View all citing references →
1935: 11945: 21960: 11965: 11979: 119352026peak 1945 · 2

Relies on it most ⓘ

  1. Ledbetter Bros. v. Farrar181 S.E. 591 (Ga. Ct. App. 1935)
  2. Hunt v. State112 S.E.2d 817 (Ga. Ct. App. 1960)
  3. Conley v. State35 S.E.2d 569 (Ga. Ct. App. 1945)
  4. Nesbit v. State145 S.E.2d 662 (Ga. Ct. App. 1965)
  5. Kelly v. State253 S.E.2d 419 (Ga. Ct. App. 1979)
  6. Stewart v. State33 S.E.2d 744 (Ga. Ct. App. 1945)

Most recent

  1. Kelly v. State253 S.E.2d 419 (Ga. Ct. App. 1979)
  2. Nesbit v. State145 S.E.2d 662 (Ga. Ct. App. 1965)
  3. Hunt v. State112 S.E.2d 817 (Ga. Ct. App. 1960)
  4. Conley v. State35 S.E.2d 569 (Ga. Ct. App. 1945)
  5. Stewart v. State33 S.E.2d 744 (Ga. Ct. App. 1945)
  6. Ledbetter Bros. v. Farrar181 S.E. 591 (Ga. Ct. App. 1935)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 4

DepthCaseCited by
Fid. & Cas. Co. v. Whitaker, 158 S.E. 416 (Ga. 1931) 12
Manning v. Phillips, 65 Ga. 548 (1880) 8
Cook & Kimbrell v. City of Colquitt, 116 S.E. 37 (Ga. Ct. App. 1923) 3
Weems v. Stokes, 66 Ga. 88 (1880) 3

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