165 Ga. 842 | Ga. | 1928
Mrs. Zilphia Harrison paid her State and county tax for the year 1924 to the tax-collector of Glascock County, by giving him a check on the Sparta Savings Bank. The tax-collector accepted her check and gave her a tax receipt in the regular form.
The collecting bank was the agent of the tax-collector; and while “taxes are payable in gold and silver, or in the bills of such banks as pay specie promptly” (Civil Code of 1910, § 1013), yet the effect of the transaction in the instant case was to pay the taxes in lawful money; and the court did not err in overruling the demurrer to the petition, and in granting the injunction. See Smith Roofing Co. v. Mitchell, 117 Ga. 772 (45 S. E. 47, 97 Am. St. R. 217); Pollak v. Niall-Herin Co., 137 Ga. 23 (72 S. E. 415, 35 L. R. A. (N. S.) 13); Comer v. Dufour, 95 Ga. 376 (22 S. E. 543, 30 L. R. A. 300, 5 Am. St. R. 89).
Judgment affirmed.