150 Ga. 749 | Ga. | 1920
(After stating the foregoing facts.) In Trustees of the Academy of Richmond County v. Augusta, 90 Ga. 634 (17 S. E. 61, 20 L. R. A. 151), it was held that dioses in action in the hands of trustees were taxable to the trustees at the domicile of the trustees; and that where one of the trustees resided within and two resided without the limits of a municipal corporation, the pro rata share of the trustee residing within the limits of the corporation was taxable by the municipality. When this case was before this court (City of Blakely v. Hilton, 150 Ga. 27, 102 S. E. 340), it was ruled that the personal estate of a deceased person, in the hands of his personal representative for administration, was taxable to the personal representative at the place where
Judgment affirmed.