120 Ga. 895 | Ga. | 1904
The land described in the petition was sold by the sheriff* under a tax execution issued by the tax-collector against that particular land as being wild and unreturned. If the tax-collector had authority to issue a fi. fa. for taxes against unreturned wild lands, and the fi. fas. contained the proper recitals, the purchaser at the sheriff’s sale got a good title, as the sale in other respects was in compliance with the law. The power and authority of the tax-collector to issue a fi. fa. against unreturned wild land is denied by the defendants, who insist that by the Political Code, § 821, executions against unreturned wild lands can only be issued by the receiver of tax returns. This section provides that "Any wild lands not given in for taxes in the county in which they may be shall be subject to double tax, as other property, and it shall be the duty of the receiver of tax returns, when taxes are not paid in the time provided by law, to issue executions against said wild land, and after due advertisement, as now prescribed by law, to sell said lands for payment of taxes; the tax-collector, upon receipt by him of any return of lands, shall transmit immediately his receipt for such return to the person making the same: Provided, that the owner of any wild lots or tracts of land through which county lines may run shall be allowed to return said lots or tracts of land in either county containing any portion of said lots or tracts of land.” The provisions of this section of the Political Code were enacted in 1881, and were incorporated in section 874 (b) of the Code of 1882. The act of December 13,1882, amended section 874 (b) of the Code of 1882 by striking therefrom the words “ receiver of tax returns ” and inserting in lieu thereof the
In an elaborate and well-reasoned opinion, Justice Lewis (Central Ry. Co. v. State, 104 Ga. 831) reached the conclusion that the legislative act adopting the present code and making the same of force as the code of Georgia enacted into one statute all the provisions embraced in that code. Whatever is contained in the code has the force and effect of a statute, and this court has no power to modify, amend, or repeal a statute Stone v. Georgia Loan & Trust Co., 107 Ga. 524. Beginning, therefore, with the premise established by these authorities, that section 821 of the Political Code has all the force and vigor of a specific statute, the: po-wer to issue tax fi. fas. against unreturned wild lands is given to the receiver of tax returns. Is this authority exclusive ? Or may? the tax-collector still, under the act of 1882 or other sections of the Political Code, also issue tax executions of this kind ? The summary remedy used by the State in seizing and selling a person’s land for taxes is in derogation of common law and in a great measure ex parte. Statutes empowering an officer to seize and sell land for taxes are to be strictly construed. Norris v. Coley, 100 Ga. 547. When the duty of issuing a fi. fa. for unreturned wild land was imposed on the receiver of tax returns by section 821 of the Political Code, this officer was selected to start the machinery to seize and sell the property of the individual to yield
It is further contended that the whole scheme of our system for the levying and collection of taxes contemplates that duties of this kind shall be discharged by the tax-collector. This court, in recognition of this policy, in more than one case suggested legislation on this point, so as to 'give uniformity and unity to our tax laws. Leonard v. Pilkinton, 99 Ga. 738; Southern Pine Co. v. Kirkland, 112 Ga. 216; Barnes v. Carter, 114 Ga. 886, 889. When the law is clear and explicit and its provisions are susceptible of but one interpretation, its consequences, if evil, can only be avoided by a change of the law itself, to be effected by legislative and not by judicial action. Shellenberger v. Ransom, 25 L. R. A. 575. It is an elementary rule oí construction that when a statute is clear and unambiguous, it will be held to mean what has been clearly expressed. The section of the code is so forcibly expressive of legislative intent that nothing is left for the court to declare but that this section means what its words clearly import. The duty of issuing tax fi. fas. against unreturued wild land is imposed upon the receiver of tax returns, and he only can issue the fi. fa. provided for in section 821 of the Political Code. A sale under a fi. fa. issued by a tax-collector without authority of law is' absolutely void. So. Pine Co. v. Kirkland, 112 Ga. 216; Barnes v. Carter, 114 Ga. 889 ; Equitable B. & L. Asso. v. State, 115 Ga. 746. The court properly excluded the tax deeds and fi. fas. from evidence.
Judgment affirmed with direction.