178 Ga. 150 | Ga. | 1934
In 1922 S. W. Dunn executed a security deed conveying a tract of land containing 371.1 acres to the Federal Land Bank, which deed contained a power of sale. In 1928 the grantor died intestate and insolvent. During the same year his equity in the land and all other property of his estate were set apart to his widow, Mrs. Bessie Dunn, as a year’s support for herself and minor children. In 1929 the land conveyed by the security deed and certain live stock included in the year’s support, and a separate tract of land containing 173 acres, the individual property of the widow, encumbered by an outstanding security deed to the Federal Land Bank, was returned by the widow in her own name for state and county taxation. In December of that year a tax execution was issued against the widow in personam, for taxes based on said tax return for the year 1929. In 1930 the Federal Land Bank under exercise of the power of sale contained in the security deed sold the 371.1-acre tract of land at public outcry, and
In the Civil Code, §§ 1151, 1211, par. 6, it is-made the duty, of county tax-collectors to issue tax executions against tax defaulters, as therein declared. If a tax-collector for convenience causes executions against tax defaulters to be printed, bearing his official signature thereto in print, but leaving blank spaces in which to write the names of persons against whom and the amount for which each should be issued, .and places them in his office and directs his clerk to “fill them out,” and the clerk fills out the blanks appropriately as against individual tax defaulters, and with the knowledge and consent of the tax-collector they are delivered to the sheriff for enforcement, such action is a sufficient issuance of
The purchase by the Federal Land Bank at the sale in pursuance of the power of sale contained in the security deed was subject to the lien of the outstanding tax fi. fa., and did not divest that lien. The facts of the case do not bring it within the principles of the Civil Code, § 6029, providing: '“Where property is subject to a lien and part of it is sold by the debtor, the part remaining in him should be first applied to the payment of the lien. If the property subject to such lien is sold in several parcels at different times, the parcels should be charged in the inverse order of their alienation.” The case differs on its facts from Powell v. Federal Land Banlc of Columbia, 175 Ga. 732 (165 S. E. 817), and similar cases.
The agreed statement of facts should be construed as admitting that the proportionate part of the tax due on the 173-acre tract was paid to the Moultrie Banking Company as assignee of the tax fi. fa. Under such construction the judge was authorized to find that there had been no such release of said 173-acre tract from the lien of the tax fi. fa. as, under the Civil Code, § 6048, would discharge the lien of the fi. fa. against the 50 acres of land constituting the subject of the claim case. The judge did hot err in finding the property subject for the amount set forth in the judgment.
Judgment affirmed.