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FULTON COUNTY FED. SAVINGS & LOAN ASSN. v. SIMMONS

18552.

210 Ga. 621 (1954)

82 S.E.2d 16

FULTON COUNTY FEDERAL SAVINGS & LOAN ASSOCIATION v. SIMMONS, Clerk.

Supreme Court of Georgia.

Decided April 13, 1954.

Rehearing Denied May 13, 1954.

Attorney(s) appearing for the Case

John H. Bowman, Jr., Crenshaw, Hansell, Ware & Brandon, for plaintiff in error.

Alex W. Smith, for parties at interest not parties to record.

Harold Sheats, contra.

HEAD, Justice.

In this case the "Intangible Property Tax Act," approved December 22, 1953 (Ga. L. 1953, Nov.-Dec. Sess., pp. 379-390), was construed by the able trial judge against the plaintiff's contentions that under the terms of the act it is exempted from the payment of the tax on "long term notes secured by real estate."

The Intangible Property Tax Act of 1953 is divided into three parts. In Part I, §§ 1 and 2, a tax is levied on certain types...

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