Case Name: Joseph M. Gardner, trustee, plaintiff in error vs. Mortimer Jeter, administrator, defendant in error; Joseph M. Gardner, trustee, plaintiff in error vs. John Adams, defendant in error
Court: Supreme Court of Georgia
Jurisdiction: Georgia
Decision Date: 1873-03
Citations: 49 Ga. 195
Docket Number: 
Parties: Joseph M. Gardner, trustee, plaintiff in error vs. Mortimer Jeter, administrator, defendant in error. Joseph M. Gardner, trustee, plaintiff in error vs. John Adams, defendant in error.
Judges: Before Judge Johnson.
Reporter: Georgia Reports
Volume: 49
Pages: 195–195

Head Matter:
Joseph M. Gardner, trustee, plaintiff in error vs. Mortimer Jeter, administrator, defendant in error. Joseph M. Gardner, trustee, plaintiff in error vs. John Adams, defendant in error.
The Relief Act of October 13th, 1870, making the payment of taxes upon debts contracted prior to June 1st, 1865, a condition precedent to a recovery thereon, is unconstitutional.
Relief Act of 1870. Constitutional law.
Before Judge Johnson.
Talbot Superior Court.
March Term, 1873.
The two cases above stated were submitted without argument. Sufficient facts are stated in the decision to render it intelligible.
Marion Bethune; W. A. Little, by Peabody & Brannon, for plaintiff in error.
No appearance for the defendant.

Opinion:
Warner, Chief Justice.
This case, and the case of the same plaintiff against Adams? were submitted together. The error assigned is the dismissal of each case by the Court for non-payment of taxes, as required by the Act of 1870. The dismissal of both cases for nonpayment of taxes was error.
Let the judgment of the Court below, in each case, be reversed.