151 Ga. 589 | Ga. | 1921
The controlling question in this case is whether the defendants, the owners and transferees of the fi. fas., were entitled to recover *of the plaintiff interest on the fi. fas. And a de-' termination of. that question renders it necessary to consider and construe certain acts of the General' Assepibly and sections of the Civil Code relating to interest on tax fi. fas., and also provisions of certain statutes relating to penalties imposed for failure to pay taxes, and how the provisions imposing penalties in certain cases affect the provisions as to interest on tax executions. Section 1144 of the Civil Code is taken from the act approved November 11, 1889 (Acts 1889, p. 31), and reads as follows: “All executions issued for taxes due the State or any county thereof, or any municipal corporation therein, whether issued on assessments for permanent improvements of streets or sewers of- said municipal corporation, or otherwise, shall bear interest at the rate of seven per cent, per annum from the time fixed by law for issuing the same: Provided, that this section shall not apply to taxes or tax fi. fas. issued by any municipal corporation imposing penalties for failure
Judgment affirmed.