164 Ga. 190 | Ga. | 1927
B. F. Burdette was in possession of a body of land containing 2179 acres, which he returned as a whole for taxes for the years 1920 and 1921. This body of land was composed of the following tracts: (1) The Heard place, containing 835 acres, which,he acquired from J. F. Heard on January 6, 1917, under
On June S, 1920, Burdette conveyed the Heard place to A. W. Simpson to secure the purchase-money of the A. W. Simpson place. On June 7, 1922, Burdette conveyed the Heard place to the National Bank of Wilkes, in payment and extinguishment of the notes of Burdette to Simpson fox the purchase-money of the 425 acres, said notes being held by said bank, and in further consideration of the assumption by this bank of the balance of the purchase-money due by Burdette on the Heard place. At the same time Burdette assigned to the bank the bond for title held by him to the A. W. Simpson place. In the spring of 1922 the National Bank of Wilkes released these two tracts to A. W. Simpson. J. F. Heard conveyed to Simpson the Heard place in fee simple. Simpson obtained a loan on both tracts, and then conveyed them to said bank, subject to said loan. On August 5, 1922, Burdette surrendered to Mrs. Tatom the bond for title which she had given to Daniel & Mobley to the Tatom tract, which had been transferred to him, and at the same time conveyed the land back to Mrs. Tatom by quitclaim deed. On January 28, 1921, he conveyed the tract of land of 346 acres, to which he held the title, to the Washington Exchange Bank, as security for a debt, the bank at that time holding his deed to 100 acres of this 346 acres as security for said debt. The Washington Exchange Bank reduced its debt to judgment on March 7, 1922, reconveyed said 346 acres to Burdette for the purpose of levy and sale, had
Tax executions issued against Burdette for the taxes due on said body of land for the years 1920 and 1921. On February 27, 1922, the sheriff levied the tax execution for 1920 on 500 acres of the Heard tract, and on the same day levied the tax execution for 1921 on an additional 185 acres of said Heard tract. The lands thus levied on were advertised for sale by the sheriff at the same time the tract of 346 acres was advertised for sale under the execution in favor of the Washington Exchange Bank, and were put up and exposed for sale thereunder by the sheriff, and were being actually cried off by him, when, for some reason, the sale was called off by the sheriff. The evidence authorized a finding that the tax executions were placed in the hands of the sheriff at the time the tract of 346 acres was sold under the execution in favor of the Washington Exchange Bank, with instructions from the tax-collector to make the same out of the proceeds of the sale of such property, and not to pass title to the purchaser until these executions had been paid. The tract of 346 acres brought a sum sufficient to pay off the tax executions in full; and the sheriff made a deed to the Washington Exchange Bank, the purchaser thereof, without requiring payment to him of a sum sufficient to satisfy the tax executions, said bank promising to pay these executions, which it afterwards failed to do when requested by the sheriff. The deed from the sheriff to said bank for said tract recites a consideration of $2000, and the execution in favor of
It is urged by counsel for the plaintiff in error that the tax executions were paid and satisfied by reason of the fact that they were placed in the hands of the sheriff by the tax-collector, before he sold the 346 acres under the execution in favor of the. Washington Exchange Bank against Burdette, with direction to retain a sufficient amount from the proceeds of the sale to pay off the tax executions, said land bringing at said sale a sum sufficient to satisfy said tax executions. Is this position sound? At said sale the Washington Exchange Bank bid off said tract of land, and the sheriff made the bank a deed to this land without requiring it to pay over to him a sufficient amount of the proceeds of the sale to satisfy these tax executions, upon the promise of the bank to pay these taxes, which the bank afterwards failed to do. These taxes have never been paid. In these circumstances, are the liens of the tax executions upon the land so sold extinguished? We do not think so. The liens of these tax executions were not divested by the sheriff’s sale under said execution. Taxes are to be paid before any other debt, lien, or claim whatsoever; and property returned for taxation, or held at the time of giving it in for taxation, or after, is always subject. Civil Code (1910), § 1140; Verdery v. Dotterer, 69 Ga. 194 (2). “Liens for taxes due the' State or any county thereof, or municipal corporation therein, shall cover the property of taxpayers liable for tax, from the time fixed by law for valuation of the same in each year until such taxes are paid.” Civil Code (1910), § 3333. “A sale of property under any other process does not divest the lien of the State for taxes.” § 1141. So a sale of land by the assignee of a bankrupt does not divest the lien of the State thereon for taxes due on it, even though sold by the assignee free of incumbrance. Stokes v. Georgia, 46 Ga. 412 (12 Am. R. 588). So the sale of property under decree of court does not divest the lien of the State for taxes due thereon, although the tax fi. fas. have not been levied. Atlanta &c. Air-Line R. Co. v. Georgia, 63 Ga. 483 (2). So a sale of land by the sheriff in November under a general fi. fa. did not divest the lien of the State and county for the year’s
Burdette held all of the tracts of land composing his plantation of 2179 acres, which he returned as a body for taxes for the years 1920 and 1921, under bonds for title from the various vendors thereof, except the tract of 346 acres, to which he had the legal title when the liens of these taxes for the above years accrued. He was in possession of the tracts so held by him under bonds for title, enjoying the use thereof or receiving the profits therefrom during said years, and had been in possession thereof
But it is funner urged by counsel for the plaintiff in error, that, if the principle which we have just been considering is not applicable under the facts of this case, then the tracts composing this body of land of 2179 acres should be equally and ratably charged with these taxes according to their respective values. Tf the vendors in these bonds for title are to be treated as lion creditors of Burdette, each having a superior lien upon their respective tracts comprising portions of the 2179 acres, and if the Planters 'Warehouse Company can be treated as a lien creditor of Burdette having a superior lien upon the 346 acres, then, as Burdette is insolvent, the burden of discharging the lien of these tax executions should, as a general rule under equitable principles, be apportioned between the lien creditors, by making each parcel of this land liable ratably for its portion of the whole amount of ■the taxes, according to the.value of the respective parcels. Brooks v. Matledge, 100 Ga. 367 (28 S. E. 119). In such a case this is the general rule. But to this general rule there is an exception. While the public may treat land as belonging either to the maker or the holder of a bond for title, when the latter is in possession, yet, as between the parties, the one receiving the rents or enjoying the use is liable for the taxes. Civil Code (1910), § 1018. Burdette was in possession of all the tracts of land which he held under bonds for title. He used the same or received the profits thereof. So, as between him and his vendors, the burden rested
Judgment affirmed.