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Wilson et al. v. Boyd

Supreme Court of Georgia1889-12-02
84 Ga. 34

Summary

Holding. The judgment canceling Wilson's deed is reversed. A prior execution sale does not divest a tax lien for the same year, and where a constable lawfully levies on taxable property and the sheriff lawfully conducts the subsequent tax sale, the purchaser at that sale acquires valid title despite notice of a prior execution sale.

Boyd purchased an undivided quarter interest in land at a sheriff's sale in November 1886 following an execution sale. Several months later, a tax levy was placed on the same property for Parker's unpaid 1886 taxes. The sheriff subsequently sold the same undivided quarter at a tax sale in April 1887, at which Wilson became the purchaser for $1.50, despite Boyd's notice of his prior claim. Boyd sued to cancel Wilson's deed, arguing that his earlier purchase had divested all liens and that both the sheriff and Wilson knew this fact.

The court rejected Boyd's argument, holding that a prior execution sale does not eliminate a property owner's tax lien for that same year. The court found no fraud in the transaction, as the constable lawfully levied on property subject to taxation, the sheriff properly conducted the tax sale, and Wilson was entitled to purchase at a lawful sale regardless of the low price paid. The court noted that Boyd had other remedies available, including outbidding Wilson at the tax sale or redeeming the property within one year afterward.

Summary generated by law.co from the public-domain opinion. The opinion text itself is public domain.

Key issues

  • Whether a prior execution sale divests a state and county tax lien for the same year
  • Whether Wilson's purchase at a tax sale was fraudulent or improper despite notice of Boyd's prior claim
  • Whether the sheriff was obligated to decline the tax sale based on Boyd's prior execution sale

Procedural posture

Boyd filed a bill in equity seeking to cancel Wilson's sheriff's deed as a cloud on his title following the tax sale; the trial court decreed cancellation in Boyd's favor, and Wilson appealed.

Authorities cited

No cited authorities resolved to law.co cases yet.

Opinion

majority opinion

Bleckley, Chief Justice.

By virtue of an execution from Lumpkin superior court in favor of Sears against Parker, the undivided one fourth part of a certain lot of land was sold by the sheriff in November, 1886, and Boyd became the purchaser at the price of one hundred dollars, and the sheriff made to him a deed accordingly. Afterwards, in February, 1887, a tax fi. fa. against Parker for $93.-61, his State and county taxes of the year 1886, was levied by a constable upon the same undivided fourth of the same lot, together with other realty, all of which was pointed out by Parker and seized as his property. This levy having been returned to the sheriff by the constable, the property embraced in it was sold by the sheriff on the first Tuesday in April, 1887, each parcel being sold separately, and the whole bringing less than the amount of the tax ft. fa. Boyd was present and • gave notice that he claimed under his previous purchase, and the deed made in pursuance thereof, the undivided fourth embraced therein. This notice was given in the presence and hearing of "Wilson, who nevertheless became the purchaser of the’same undivided fourth-at the tax sale, the price paid being one dollar and-fifty cents, and took a deed from the sheriff accordingly. At the time of this sale to Wilson, Parker had, and still has, sufficient other property in the county to satisfy the tax ft. fa. Other realty was in fact seized and sold under the ft. fa. subsequently, producing a fund sufficient to pay off the balance due upon it, and •leaving a surplus of $14.51.

On the foregoing facts, Boyd filed his bill in September, 1888, against the sheriff and Wilson, alleging-that at the time of the tax sale they both well knew that the title had passed out of Parker into him (Boyd), and that all liens had been divested by virtue of the prior sale to him. He prayed that the deed from the sheriff to Wilson be cancelled and set aside as a cloud upon his title; and the judge, to whom the case was submitted without a jury, decreed at the hearing that said deed be cancelled and annulled; to which decree Wilson excepted.

1. There was no charge of fraud, or of fraudulent combination to seize and sell $hc property in controversy-for the payment of Parker’s taxes. The theory of the bill seems to be that the prior sale to Boyd divested the tax lien, but this theory is altogether erroneous. Nothing can be plainer than that the lien of the State and county for the taxes of 1886 was not divested by the sale made in November of that year under an execution issued from the superior court. Code, §§812, 1973 ; Gladney v. Deavors, 8 Ga. 479 ; Gladney v. Deavors, 11 Ga. 79, 86; Stokes v. State, 46 Ga. 412; Atlanta, etc. R. R. v. State, 63 Ga. 483 ; Freeman v. Atlanta, 66 Ga. 617; Verdery v. Dotterer, 69 Ga. 194.

2. We have already said that there was no express charge of fraud, and certainly the facts of the case do not of themselves amount to fraud. Any interest which Parker owned in this lot of land on the first of April, 1886, was subject to pay his taxes for that year. It was the privilege if not the duty of the constable to levy upon any property that was so subject, which Parker pointed out. Code, §891. It was his duty to return the levy, the same being upon land, to the sheriff. Code, §888. And after such return, the sheriff was not at liberty to decline to sell because he had previously sold to Boyd under another fi. fa., the lien of which was inferior to that of the tax fi. fa. If the constable levied lawfully, and the sheriff sold lawfully, it could nof be a fraud for Wilson to buy, although he paid a small price. If he was the highest and best bidder at a fair and lawful sale, he was entitled to the benefit of his purchase, no matter how little it cost him. The notice of the prior sale to Boyd did not affect his conscience, nor was it a matter of any concern to him whether Parker had other property which might have been levied on or not. Indeed, it does not appear that he knew that Parker had other property, there being no evidence that this information was embraced in the notice given by Boyd at the tax sale. But what concern did Wilson have in the matter © any further than to take care that he was buying under a lien and execution to which the property he bought was subject? If Boyd had desired to protect his previous purchase, he might have done so either by outbidding Wilson at the tax sale, or by redeeming within a year after that sale was made. Beyond all question the court erred in decreeing that the deed to Wilson be cancelled and set aside. Judgment reversed.