Case Name: Reynolds v. Wood
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1900-07-14
Citations: 111 Ga. 854
Docket Number: 
Parties: Reynolds v. Wood.
Judges: All the Justices concurring.
Reporter: Georgia Reports
Volume: 111
Pages: 854–854

Head Matter:
Reynolds v. Wood.
Argued April 26,
—Decided July 14, 1900.
■ Levy and claim. Before Judge Henry. Floyd superior court. January 31, 1900.
O. A. Thornwell and Fouche & Fouche, for plaintiff.
M. B. Eubanks, contra.

Opinion:
Little, J.
This case upon its facts, is controlled by the rule laid down in Brooks v. Matledge, 100 Ga. 367; and is distinguishable from Merchants National Bank of Rome v. McWilliams, 107 Ga. 532, for the reason that in the latter the tax liens were in existence before the party owing the taxes had made the first conveyance of property,, while in the former, as in the present case, the tax liens arose after the tax debtor had executed a security deed conveying one of the parcels of realty involved.
Judgment reversed.
All the Justices concurring.