In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much is allowed on the county tax and shall furnish the commissioner an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa.
(Ga. L. 1861, p. 76, §§ 15, 19; Code 1868, § 857; Code 1873, § 861; Code 1882, § 861; Civil Code 1895, § 862; Ga. L. 1900, p. 42, § 1; Civil Code 1910, § 1120; Code 1933, § 92-7104; Code 1933, § 91A-1331, enacted by Ga. L. 1978, p. 309, § 2.)
RESEARCH REFERENCES
C.J.S.
- 85 C.J.S., Taxation, § 1135.
ALR.
- Waiver of right of government to preference in the assets of insolvent debtor by taking security, 24 A.L.R. 1495; 83 A.L.R. 1119.