In all cases in the superior, state, or city courts involving matters of account, if the case shall require it, the judge may appoint an auditor to investigate the matters of account and report the result to the court upon the application of either party and after notice to the opposite party, or upon his own motion when in his judgment the facts and circumstances of any such case require it.
(Ga. L. 1895, p. 47, § 1; Civil Code 1895, § 4582; Civil Code 1910, § 5128; Code 1933, § 10-102; Ga. L. 2007, p. 47, § 9/SB 103.)
The 2007 amendment, effective May 11, 2007, part of an Act to revise, modernize, and correct the Code, added a comma after the word "state".
Law reviews.- For article, "The Civil Jurisdiction of State and Magistrate Courts," see 24 Ga. St. B.J. 29 (1987).
JUDICIAL DECISIONS
Causes properly referable to auditors are those involving long and complicated commercial transactions supposed to require too much time for careful investigation and accurate computations to be properly referred to a jury. Barber v. Southern Serv. Corp., 182 Ga. 124, 185 S.E. 93 (1936).
All or any part of the facts may be referred to auditor, but such a reference is a matter resting largely in the discretion of the court, and the exercise of such discretion will not be interfered with unless abused. Mobley v. Faulk, 42 Ga. App. 314, 156 S.E. 40 (1930).
Discretion of court.
- The reference of a case to an auditor under this section rests largely in the discretion of the court; and unless this discretion is abused, it will not be interfered with. Teasley v. Bradley, 120 Ga. 373, 47 S.E. 925 (1904); Mayor of Gainesville v. Jaudon, 145 Ga. 299, 89 S.E. 210 (1916); Spencer v. Northwestern Nat'l Ins. Co., 27 Ga. App. 710, 109 S.E. 510 (1921) (see O.C.G.A. § 9-7-3).
Power of court to appoint auditor extends to both law and equity cases. Hicks v. Atlanta Trust Co., 187 Ga. 623, 1 S.E.2d 669 (1939).
An accounting may be had at law. Gifford v. Jackson, 223 Ga. 155, 154 S.E.2d 224 (1967).
Since accounting may be had at law, mere prayer for accounting does not invoke equity powers of a court. Peeples v. Peeples, 193 Ga. 358, 18 S.E.2d 629 (1942).
Appointment of auditor.
- In an action to judicially dissolve a limited liability company, the defendant's claim that the trial court erred by appointing the receiver without making a finding that there was a clear and urgent need for such extraordinary relief as placing the company in a receivership failed because the trial court appointed an auditor to investigate matters of account, not a receiver. A&M Hospitalities, LLC v. Alimchandani, 351 Ga. App. 310, 828 S.E.2d 615 (2019), cert. denied, No. S19C1563, 2020 Ga. LEXIS 111 (Ga. 2020).
Accounting available in county court proceeding.
- Since the Civil Court of Fulton County has concurrent jurisdiction with the superior court, except in cases involving injuries to the person or the reputation and in those cases where jurisdiction is vested in the superior court by the Constitution, if required, an auditor can be appointed under this section and an accounting had at law. McDonough Constr. Co. v. Ormewood Apts., Inc., 212 Ga. 620, 94 S.E.2d 733 (1956) (see O.C.G.A. § 9-7-3).
In a declaratory judgment action for dissolution of a partnership, an accounting, and damages, direct appeal of a sua sponte order for the appointment of an auditor was appropriate. Parmar v. Khera, 215 Ga. App. 71, 449 S.E.2d 894 (1994).
Suit for accounting case, on appeal, must be transferred to Court of Appeals from Supreme Court, where the alleged facts show no unusual complication in the transactions or other ground for equitable relief additional to the relief which might be afforded by an accounting and judgment at law. Universal Garage Co. v. Fowler, 184 Ga. 604, 192 S.E. 299 (1937).
Cited in Holston Box & Lumber Co. v. Vonberg & Bates, 34 Ga. App. 298, 129 S.E. 562 (1925); Gormley v. Slicer, 178 Ga. 85, 172 S.E. 21 (1933); Gormley v. Slicer, 48 Ga. App. 177, 172 S.E. 575 (1934); Hammack v. Davis, 49 Ga. App. 192, 174 S.E. 725 (1934); Henderson v. Curtis, 185 Ga. 390, 195 S.E. 152 (1938); Hicks v. Atlanta Trust Co., 187 Ga. 314, 200 S.E. 301 (1938); Candler v. Bryan, 189 Ga. 851, 8 S.E.2d 81 (1940); Manry v. Hendricks, 192 Ga. 319, 15 S.E.2d 434 (1941); Walker Elec. Co. v. Walton, 203 Ga. 246, 46 S.E.2d 184 (1948); Broyles v. Johnson, 217 Ga. 823, 125 S.E.2d 485 (1962); Henry v. Century Fin. Co., 110 Ga. App. 498, 139 S.E.2d 123 (1964); Stone v. First Nat'l Bank, 223 Ga. 804, 158 S.E.2d 382 (1967); Norair Eng'g Corp. v. Saint Joseph's Hosp., 163 Ga. App. 167, 290 S.E.2d 145 (1982); Petrakopoulos v. Vranas, 325 Ga. App. 332, 750 S.E.2d 779 (2013); Nix v. 230 Kirkwood Homes, LLC, 300 Ga. 91, 793 S.E.2d 402 (2016).
RESEARCH REFERENCES
Am. Jur. 2d.
- 27A Am. Jur. 2d, Equity, § 226.