SMITH, GAMBRELL & RUSSELL, LLP LETTERHEAD] DAVID W. SANTI (404) 815-3739 E-MAIL: DSANTI@sgratl.com December 10, 1997 Citizens Bancshares Corporation 175 John Wesley Dobbs Avenue, N.E. Atlanta, Georgia 30303 First Southern Bancshares, Inc. 2727 Panola...Merger Agreement • December 12th, 1997 • Citizens Bancshares Corp /Ga/ • State commercial banks
Contract Type FiledDecember 12th, 1997 Company Industry
EXHIBIT 8.1 [Smith, Gambrell & Russell, LLP Letterhead] October 17, 1997 Citizens Bancshares Corporation 175 John Wesley Dobbs Avenue, N.E. Atlanta, Georgia 30303 First Southern Bancshares, Inc. 2727 Panola Road Lithonia, Georgia 30058 Re: Agreement...Merger Agreement • October 23rd, 1997 • Citizens Bancshares Corp /Ga/ • State commercial banks
Contract Type FiledOctober 23rd, 1997 Company Industry