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MEMORY v. WALKER

18211, 18259.

209 Ga. 916 (1953)

76 S.E.2d 698

MEMORY, administrator, v. Walker et al. WALKER v. MEMORY, administrator.

Supreme Court of Georgia.

Decided June 8, 1953.

Rehearing Denied July 15, 1953.

Attorney(s) appearing for the Case

Memory, Barnes & Memory, for plaintiff in error.

Lee S. Purdom and Harvey D. Griffin, contra.

ALMAND, Justice.

1. The rulings announced in the first headnote do not require elaboration.

2. The tax executions were issued against "J. M. Davis, agent of Nellie Davis estate." Hence, the words, "agent of Nellie Davis estate," following the name J. M. Davis, are merely description personae, and the executions are against J. M. Davis personally. Glisson v. Weil & Co., 117 Ga. 842 (1) (45 S. E. 221). If the executions be considered as issued...

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