Citation Numbers: 76 Ga. 352
Judges: Hall
Filed Date: 3/30/1886
Status: Precedential
Modified Date: 1/12/2023
Gan the security upon the bond of a defaulting county treasurer, against whom an execution has issued for funds belonging to the county in the hands of the treasurer, take a homestead, which will exempt his property, set apart for that purpose, from the debt incurred by his obligation, for the fidelity of this principal ? The superior court held that the exemption was not free from the liability thus incurred, for the reason that the execution was for taxes'.
There is no doubt that an execution for taxes may be levied on property exempted as a homestead, and that the same may be sold to pay it; for it is, by the express terms of the constitution and laws, made liable therefor. Code, §§5210, 5211, 2002. The question is, therefore, whether this liability is one for taxes. In Cahn et al. vs. Wright, 66 Ga , 119, this court reviewed the former decisions upon the subject, and adjudged that the
It is evident that the great bulk of the county revenue comes from taxation. Various provisions of the law not only authorize, but would seem to req.uire, the imposition and collection of taxes to enable the county officials to discharge the indispensable duties required at their hands, and which are carefully enumerated. Code, §§509 to 525, especially §514, which accurately specifies in its several paragraphs the numerous objects for which county taxes shall be assessed. There was no attempt made in this case to repel the presumption that this execution issued at least for a part of the tax in the hands of the county treasurer, or to show how much of the sum claimed to be due was derived from that and how much from other sources, which the defendants in the execution could .have easily
Judgment affirmed.