185 Ga. 743 | Ga. | 1938
In Miller v. Jennings, 168 Ga. 101 (147 S. E. 32), it was held: “The levy of a tax exeeu
“Where the ordinary of a county having control of the roads and revenues of the county bids off real estate under the provisions of the Civil Code of 1910, § 1169 (Code of 1933, § 92-8301), at a sale under an execution for State and county taxes, and receives a deed from the sheriff, the sale is not complete and the owner will not be in default in relation to redemption of the property under the Civil Code of 1910, §§ 1178, 1179 (Code of 1933, §§ 92-8201, 92-8202), Until the ordinary has paid the full amount of his bid including the taxes and interest thereon due the State.” Newsom v. Dade County, 180 Ga. 403 (179 S. E. 89). On application of that ruling to the evidence, including the testimony of the sheriff that “the consideration of the deed was never paid to me except I was paid the cost for making the sale. . . I don’t know of my own knowledge that the State has not received its part of that tax,” the jury would have been authorized to find that the tax sale was incomplete, and consequently that no title passed in virtue of the ¿heríff’s deed to the county, and the county’s deed to the
The judge charged: “Every officer of the law, including the county commissioners, sheriffs, and every officer, is presumed to do his duty in connection with any official matter that he handles; that is the law of the State.” Having delivered this charge, it would have been appropriate to charge further that- the presumption referred to was rebuttable. Whether or not failure so to charge was erroneous is not decided, since the judgment is reversed for error in the charge as above indicated; and no ruling is made on the general grounds of the motion for new trial. •
Judgment reversed.