47 Ga. App. 290 | Ga. Ct. App. | 1933
Warren P. Sewell sued Floyd McRae for breach of warranty. The agreed statement of facts is in substance as follows : On May 9, 1927, G. H. Butler was the owner of a parcel of land in Atlanta, Fulton county, and Floyd McRae was the owner of a parcel of land in Druid Hills, DeKalb county. They made an exchange of property by mutual deeds, each deed embracing a general warranty of title. As a part of the consideration of the transaction, McRae agreed to pay the taxes on the property he eonve3ed to Butler, and Butler agreed to pay the taxes on the property he conveyed to McRae. Neither complied with this agreement. On July 11, 1927, Butler conveyed the Druid Hills lot to Warren P. Sewell b3r warranty deed. Sewell called on McRae to pay the taxes on the Druid Hills lot assessed for the year 1927. McRae failed to do this, and Sewell was compelled to pay the taxes, amounting to $173, for which amount he sued. McRae filed a defense alleging that Butler agreed to pay the taxes on the property which he, Butler, conveyed to McRae and that Butler failed so to do, and McRae
Section 4192 of the Civil Code of Georgia (1910), reads as follows : “The purchaser of lands obtains with the title, however conveyed to him, at public or private sale, all the rights which any former owner of the land, under whom he claims, may have had by virtue of any covenants of warranty of title, or of quiet enjoyment, or of freedom from incumbrances, contained in the conveyance from any former grantor, unless the transmission of such covenants with the land is expressly negatived in the covenant itself.” Section 4194 reads as follows: “A general warranty of title against the claims of all persons includes in itself covenants of a right to sell, and of quiet enjoyment, and of freedom from incumbrances.” “Under the law of this State, unless the covenant expressly negatives such transmission, a covenant of warranty of title, of quiet enjoyment, and of freedom from incumbrances, made by a grantor, passes with the land to subsequent purchasers.” Tucker v. McArthur, 103 Ga. 409 (30 S. E. 283). Irrespective of the agreement of McRae to pay the taxes on the property conveyed by him on May 9, 1927, he was under the law liable therefor, just as Butler was liable for the taxes on the property conveyed by him on that date. Any interest which McRae owned in land on the 1st day of January, 1927, was subject to pay McRae’s taxes for that year. Park’s Code, § 1116(f); Ga. L. 1913, p. 123; Wilson v. Boyd, 84 Ga. 34 (10 S. E. 499). “Taxes shall be paid before any other debt, lien or claim whatsoever, and the property returned or held at the time of giving in, or after, is always subject.” Civil Code (1910), § 1140. In Winn v. Butts, 127 Ga. 385 (56 S. E. 406), it was said: “The failure of the owner of the property levied on to return it furnishes no defense to one who purchases from him after the lien for taxes has accrued.” The lien against McRae for taxes on the Druid Hills property attached January 1, 1927. His conveyance thereof by warranty deed makes him liable to a subsequent grantee who is compelled to pay these taxes. The failure of a grantor to perform an obligation fixed by law does not excuse a grantee from performing his legal obligations. The contention
Judgment affirmed.