In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors.
O.C.G.A. § 48-5-181
Deductions of default and insolvent lists for net amount of digests
Laws 1847, Cobb’s 1851 Digest, p. 1079; Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.