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45 Ga. 21

Jones v. McGehee

Supreme Court of Georgia

Decided January 15, 1872

Supreme Court of Georgia · decided 1872-01-15

Taxes. Relief Act of 1870. Minors. Before Judge Johnson. Muscogee Superior Court. May Term, 1871.

Decided 1872-01-15

McCay, Judge.

¶1It would be stretching the fourteenth section of the Act of October 13th, 1870, very far, to say that by widows or minors was meant any who had at any time been widows or minors. It is giving the Act perhaps a fair construction to say that by widows and minors it means such as were widows or minors at the date of the Act. This is going as far as we feel inclined to do.

¶2Under this rule, the judgment must be affirmed, since the proof shows that the equitable owner was not a minor at the date of the Act.

¶3Judgment affirmed.

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