172 Ga. 281 | Ga. | 1931
This case is decided on an agreed statement of facts. J. Milton Brewton owned three separate tracts of land in Evans County, Georgia. He gave security deeds on each of the three tracts of land to three distinct and separate persons. On July 27, 1919, he executed to the Federal Land Bank of Columbia a security deed to a 215-acre tract of land. On November 30, 1921, he executed a security deed to the Old Dominion Trust Company on a 315-aere tract. On March 17, 1920, he executed to the First National Bank of Claxton a security deed to an 87-acre tract. He made a return of said three tracts of land for taxes for the year 1926. The Federal Land Bank of Columbia, on June 21, 1927, paid the amounts due for taxes, had the tax fi. fas. transferred to
The questions involved were decided by this court in Phœnix Mutual Life Insurance Co. v. Bank of Kestler, 170 Ga. 734 (154 S. E. 247).
The court below decided the present case on February 14, 1930. The case just cited was decided by the Supreme Court on June 16, 1930, and therefore the learned trial judge did not have the benefit of that decision. Under the principles therein announced, the judgment of the court below is
Reversed.