104 Ga. 552 | Ga. | 1898
The official report states the facts. From that report it appears that the land in controversy was sold in 1878
As far as appears from the record of the present case, all this was done before the comptroller-general issued the fi. fa. There is no evidence that the officer mentioned did not follow the means provided by the act for giving notice to all owners of unimproved or wild lands of the facts above recited. These proceedings were in the nature of a citation by the State authorities calling upon the owners of wild lands not returned to come forward, return the lands, and pay the taxes thereon. The law presumes that the owners of the land had the notice prescribed, for it presumes that , public officers will do their duty. The owner of this particular tract, therefore, had notice that this land was unreturned and that the taxes thereon were unpaid. Not having appeared and paid the taxes as required by the statute, the comptroller-general had no discretion but was compelled to issue the execution against the land. John Fergerson, under whom plaintiff claims, died in 1852, some 26 years prior to the sale under the tax fi. fa. It' is now claimed by his son and sole heir that the sale was void, because the fi. fa. did not recite that the land was unreturned for taxes and that the taxes on the land had not been paid. Upon his objection on these grounds, the trial judge rejected the fi. fa. and the deed of the sheriff when they were offered in evidence. We think that this was error, and that the fi. fa. and the sheriff’s deed should have been admitted in evidence. After a careful reading of the act, w7e find nothing therein which requires or
If, however, the foregoing views were unsound, the fi. fa. and the deed made in pursuance thereof were certainly admissible as color of title, the defendant having set up in his answer
Judgment reversed.