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...Citizens Bancshares Corp /Ga/ • October 23rd, 1997 • State commercial banks
Company FiledOctober 23rd, 1997 Industry