250 F. 438 | 5th Cir. | 1918
While the properties in Dade county, Ga., of the Georgia Steel Company, a bankrupt, were in possession of a tenant of the trustee in bankruptcy of that company, an execution in favor of the tax collector of Dade county, for the amount claimed to be due from the steel company for state and county taxes for the year 1916, was levied by the sheriff of Dade county on a portion of said properties. On a petition which alleged that the assessment of the
‘•The finding of the arbitration shall be final, except upon good canse shown it may be reviewed by the court.”
The amount of taxes based on the assessment of the previous year was paid. Arbitrators were selected pursuant to the court’s order, and an award was made by two of the arbitrators, the one selected by the tax receiver and the one appointed by the ordinary of Dade county. 'Phis award assessed the steel company’s properties in Dade county at 51250,000. Those properties were assessed in 1915 at $176,000. In response to a petition by the sheri S for an order that the taxes be paid on the assessment made by the arbitrators, the trustee’s tenant set up that the assessment made by the two arbitrators was excessive, and that it was arrived at by improper and unfair means, in that both those arbitrators were prejudiced against the trustee in bankruptcy, and were known to be so prejudiced and biased by the officials who selected them. The court made the following order:
“This matter came on to be beard upon the petition of W. B. Cureton, tax collector, and the pleadings filed in response thereto, and, after the introduction of evidence by the respective parties and after hearing from counsel for the parties: It is considered, ordered, and adjudged by tbe court that the assessment of the properties at $250,000 for the year 1916 is unreasonable, excessive, and confiscatory. It is further ordered and adjudged that an assessment of $175,000 for said property is fair and reasonable. And it appearing that $2,200 has been paid for state and county taxes for the year 1916, based on an assessment of said properties at $170,000, it is further ordered and adjudged that the trustee in bankruptcy be and is hereby directed not to pay any further state and county taxes for the year 1916.”
The sheriff appeals from this order. The record does not contain any evidence adduced on the hearing which resulted in the order presented for review.
Its order will be modified, by striking from it that part of it assessing the properties in question 'at $175,000. As so modified, the order is affirmed, the costs of the- appeal to be taxed, one-half against the appellánt, and one-half against the appellee.
Modified and affirmed.