Case ID: ga_161/html/0403-01.html
Source: Caselaw Access Project
Author: {"author": "Hikes, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Stowe v. Birmingham Trust & Savings Co., trustee.
    No. 5012.
    December 17, 1925.
    Claim. Before Judge Highsmith. Wayne superior court. June 13, 1925,
    
      Clark & Gibbs and James R. Thomas & Son, for plaintiff in error.
    
      J. H. Thomas, contra.
    Executions 23 O. J. p. 604, n. 58.
    Municipal Corporations 28 Cyc. p. 1721, n. 59, New, 71.
   Hikes, J.

1. The levy of a municipal tax execution for $53.55 upon a described tract of land in a city, which was composed of two adjoining lots, one of which was of the value of $450 and the other of the value of $950, and either of which could have been sold separately, was excessive and void, and in consequence thereof a sale of such tract under such levy was void. Stark v. Cummings, 127 Ga. 107 (56 S. E. 130); Williams v. Forman, 158 Ga. 89 (123 S. E. 20); Planters Bank v. Georgia Loan & Trust Co., 160 Ga. 107 (127 S. E. 413).

2. It follows that, in a claim case in which the claimant asserts title to such land under a deed based on such tax sale, the court did not err in directing a verdict against the claimant, finding the land subject to the levy of an execution which was issued upon a judgment obtained by the plaintiff therein against the defendant in said tax fi. fa.

Jxidgment affirmed.

All the Justices concur.