Lead Opinion
(After stating the foregoing facts.) This is a case with several very peculiar features. When we come to analyze the character of this case by an inspection of its countenance as a whole, instead of discussing the specific features, there was really one controlling question presented to the court below. That was, whether the house and lot of a woman who happens to be a wife, whose ownership of the realty sought to be recovered in this suit in ejectment is not only unquestioned but admitted, can be subjected to the tax liability of a corporation with.whom she never at any time had any transaction of any character, merely because her husband orally agreed to pay taxes of the plaintiff in ejectment upon a very large body of farm land, and in complying with this agreement returned in his own name, and not in his wife’s name, the property sought to be recovered. It is admitted that the defendant, Mrs. Brown, had unqualified title to this house and lot, and possession thereof, at the time the return for taxes was made, at the time that the fi. fa. under which the plaintiff in ejectment claims title was issued, and for many years prior to either of these events. There is no evidence or suggestion that the defendant derived title from her husband, or that he ever at any time had any interest in the title of his wife. At none of the times to which we
Judgment affirmed.
Concurrence Opinion
I concur in the judgment in this case, though I adhere to the position taken in the dissenting opinion in the case of Wiley v. Martin, 163 Ga. 381 (supra). The record in this case shows that there are additional facts which take it out of the rule insisted upon by Mr. Justice Hines and myself in Wiley v. Martin.
Dissenting Opinion
I dissent upon the rulings made by this court in State v. Hancock, 79 Ga. 799 (5 S. E. 248); Barnes v. Lewis, 98 Ga. 558 (25 S. E. 589); Dawson v. Dawson, 106 Ga. 45 (32 S. E. 29).