106 Ga. 403 | Ga. | 1899
In the trial below counsel for both parties agreed that the question’involved was one of law, and that the presiding judge should direct a verdict after hearing the facts and argument. A verdict was directed finding the property subject, to the mortgage fi. fa., upon the ground that the levy of the tax fi. fa, was grossly excessive and that the sale thereunder was void. Such ruling was in accordance with the former adjudications of this court. In Brinson v. Lasseter, 81 Ga. 40, it. was held that “The levy of a tax execution for $3.60 on one, hundred acres of land, ivorth $1,200, is such a fraud on the law as to render the sale void at the option of the landowner, ancjl a deed made in pursuance of such levy and sale is void on its face, if it show the fact of such excessive levy.” A later-case strongly in point is Williamson v. White, 101 Ga. 276. There a tax execution for $13.77 and fifty cents costs was levied upon 555 acres of land embracing three lots, viz., numbers 167, 168, and 193. The sheriff exposed the land for sale in separate parcels. Number 167 sold for $8 ; number 168 was
Judgment affirmed.