15 S.E.2d 725 | Ga. | 1941
1. Where in a claim case the plaintiff in an ordinary fi. fa. introduces in evidence the execution, with entry of levy showing that the defendant in execution was in possession of the property at the date of the levy such evidence makes a prima facie case in favor of the plaintiff in fi. fa Code, § 39-904; Burt v. Rubley,
2. "One who is bound to pay the tax on property can not strengthen his title by purchasing at a tax sale; such purchase shall be treated as payment." *504
Code, § 92-8105. The rule applies with the same force where another person purchases at the tax sale and after expiration of the period of redemption sells to one who was under a duty to pay the taxes. Title of the latter is not strengthened, but is treated merely as redeemed, with respect to those to whom such duty was owed. Burns v. Lewis,
3. "Upon the death of the owner of any estate in realty, which estate survives him, the title shall vest immediately in his heirs at law, subject to be administered by the legal representative, it there is one, for the payment of debts and the purposes of distribution." Code, § 113-901.
(a) Under this statute, an heir at law inherits land subject to any burden or duty that existed with respect to it against the intestate, or that may later arise against the administrator, where an administrator is appointed.
(b) While the tax claim did not constitute a personal liability against the heir at law, yet his relation to the property was such that as between him and the plaintiff in fi. fa., who was a creditor of the estate, the taxes were chargeable to him "morally," to the extent that as to such creditor he could not better his title by purchasing either directly or indirectly at a tax sale. Burns v. Lewis, supra. See 50 C. J. 784, § 61.
4. The court did not err in directing the verdict in favor of the plaintiff in fi. fa., finding the property subject, nor in refusing a new trial.
The evidence demanded the verdict as directed by the court in favor of the plaintiff in fi. fa. and against the heir at law as claimant. There was no merit in either of the special grounds of the motion for new trial, and the court did not err in overruling the motion.
Judgment affirmed. All the Justices concur.