140 Ga. 800 | Ga. | 1913
On the 11th day of November, 1911, the comptroller-general issued an execution, in favor of the State of Georgia against the tax-collector of Brooks County and the sureties on his bond, for an amount due for taxes collected for which no settlement had been made. One of the sureties filed a suit to enjoin enforcement of the execution. The judge refused to grant an ad interim injunction, and the plaintiff excepted. One ground relied on for injunction was the invalidity of the execution. It was charged that the execution was void, because the statute in pursuance of which the comptroller-general issued the execution was violative of the due-process clause of the constitution. Under the view we take of the case it is unnecessary to deal withu any other question. The statute to which reference is made is to be found in the Civil Code, § 1187, which declares: "If any collector shall fail to settle his accounts with the comptroller-general in terms of the law, he shall issue execution against him and his sureties for the principal amount, with interest at the rate of twenty per cent, per annum on said amount: Provided, that if upon a final settlement it should appear that said col- . lector was entitled to credits at the time he is required by law to settle, the comptroller-general may allow the same, and charge such interest only on the amount for which the collector is in default, together with all the .costs and attorney’s fees incurred by reason of the issuance of said execution.” There is no provision of law for notice to a delinquent tax-collector or surety on his bond, or hearing, before the comptroller-general issues an execution. When such an execution'is issued it is final process, and authorizes a levy and sale of the property of the defendant, and no provision is made by which the execution can be converted into mesne process'by making an affidavit of illegality or otherwise. That an illegality would not lie to such an execution was expressly ruled in the case of Webb v. Newsom, 138 Ga. 342 (75 S. E. 106). There is no other provision for tax-collectors or the sureties on their bonds to have a hearing before the property is finally sold.
Judgrrpent reversed.